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PeerBasis
Compensation Comparability Determination

Athens Photographic Project

Executive Director / CEO

EIN 274932848
OH · NTEE A40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nate Thomson, Executive Director / CEO ($86,050) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Nate Thomson — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,831 total compensation of comparable organizations → $148,180 $86,050
$20,43610th
$41,11625th
$58,841Median
$72,76075th
$80,01090th
$86,050This org · 93rd
p10$20,436
p25$41,116
p50$58,841
p75$72,760
p90$80,010
$86,050

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Studio 23 MI$368,779 Executive Director $58,000 $56,522 2023
Teton Arts Council Inc ID$365,515 Executive Director $61,471 $59,968 2024
Western Montana Creative MT$390,199 Executive Di $59,523 $58,841 2024
Zocalo Public Square CA$391,536 Ceo $25,806 $20,436 2024
The Carving Studio & Sculpture Ctr VT$363,244 Executive Di $76,292 $72,501 2023
Craftstudies Inc VT$359,913 Executive Director $81,200 $73,019 2025
Oye Group Inc NY$357,335 Co-chairman $3,200 $2,652 2024
Precita Eyes Muralists Association Inc CA$355,365 Executive Dir. $45,371 $36,990 2023
Bountiful Davis Art Foundation UT$354,072 Executive Director $81,000 $76,026 2024
Monira Foundation NJ$401,991 Director/president/exec. D $114,577 $93,815 2024
Charlotte Art League Inc NC$402,149 Executive Dir. $13,077 $12,392 2024
Wilkes Art Gallery Inc NC$351,723 Executive Director $67,373 $63,841 2024
Wave Pool Corp OH$403,451 Interim Executive Director $71,738 $69,680 2024
Public Art Saint Paul MN$349,666 Executive Di $73,245 $66,372 2024
Katy Artreach TX$348,050 Executive Di $46,350 $43,775 2023
Art Feminism Inc MD$407,503 Executive Director $93,320 $80,010 2024
Lenawee Council For The Visual Arts MI$346,125 Executive Director $68,750 $63,399 2025
Center For Exploratory & Perceptual Arts NY$409,364 Former Executive Director $46,158 $39,380 2023
Floyd Community Center For The Arts VA$412,595 Executive Director $58,117 $51,461 2024
The Center For Emerging Visual Artists Ltd PA$412,739 Executive Director $91,948 $86,573 2023
Maryland Art Place Inc MD$338,917 Executive Director $96,373 $85,068 2023
Plymouth Art Foundation Inc WI$338,171 Exec Dir $71,564 $68,540 2024
Pennsylvania Guild Of Craftsmen PA$333,636 Exec Dir Out $22,212 $20,314 2024
More Art Inc NY$424,215 Executive Dir. $40,000 $33,147 2024
Watercolor Art Society-houston TX$330,071 Annual Members Exhibit Director $11,302 $10,101 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default93rd
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted90th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Nate Thomson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 71 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,050 is reasonable (approximately the 93rd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.