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PeerBasis
Compensation Comparability Determination

American Master Chefs Orders

Executive Director / CEO

EIN 301166237
KS · NTEE A90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joan Brewster, Executive Director / CEO ($61,200) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joan Brewster — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,810 total compensation of comparable organizations → $111,707 $61,200
$7,90710th
$31,20925th
$47,734Median
$64,60275th
$76,96590th
$61,200This org · 68th
p10$7,907
p25$31,209
p50$47,734
p75$64,602
p90$76,965
$61,200

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 KS 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
Roswell Museum & Art Center NM$230,692 Executive Director $34,700 $35,567 2023
Cultural Alliance Of Fairfield CT$219,315 Executive Di $71,000 $63,440 2023
Patronus Group Inc TX$218,550 Secretary $29,319 $27,949 2023
Strawtown Art & Garden Studio Inc NY$242,648 Exec Director $133,552 $111,707 2024
Chester County Bar Foundation PA$244,364 Executive Di $2,957 $2,810 2023
Arts On Site Nyc Inc NY$245,657 Executive Director $4,800 $4,134 2023
Philadelphia Volunteer Lawyers For The Arts PA$213,248 Executive Director $91,000 $86,481 2023
Side By Side Studio Inc KY$211,784 Executive Director $47,999 $47,734 2024
The Foundation For The Spiritual Practice Of Creativity CA$248,898 President Ceo $62,192 $51,178 2023
Tri-county Arts Council Inc NY$269,033 Executive Dir. $63,140 $54,372 2023
Hatch Workshop CA$190,649 Executive Dir. $43,125 $34,469 2024
Music Education & Performing OR$282,582 Executive Di $10,000 $8,850 2023
North Dakota Bar Foundation Inc ND$300,885 Secretary/treasurer $37,378 $37,969 2024
Detroit Artists Market MI$305,171 Director $40,385 $39,724 2023
Harvestworks Inc NY$312,557 Executive Dir. $58,576 $48,995 2024
Humanities Amped LA$316,573 Co Director $66,229 $65,764 2025
Heal The Hood Foundation Of Memphis TN$328,777 Ceo/executive Director $28,550 $27,778 2024
Creative Girls Rock TN$334,820 Executive Di $68,106 $66,265 2024
Loose Ends Project WA$344,763 Exec Director $90,000 $74,586 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS cost of living and 2024 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 KS 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 default68th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted53rd

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 (Joan Brewster) 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 19 similarly situated organizations (Same NTEE sector (A90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,200 is reasonable (approximately the 68th 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.