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PeerBasis
Compensation Comparability Determination

The Edward Orton Jr Ceramic Foundation

Executive Director / CEO

EIN 314273500
OH · NTEE A050
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Lawson, Executive Director / CEO ($405,670) against every comparable organization that fit the selection criteria — 672 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mark Lawson — reported title “SECY/GEN MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

672 organizations qualified on sector, size, and geography 672 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,034 total compensation of comparable organizations → $1,384,686 $405,670
$75,86910th
$135,89225th
$186,451Median
$248,20375th
$314,46890th
$405,670This org · 96th
p10$75,869
p25$135,892
p50$186,451
p75$248,203
p90$314,468
$405,670

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
Flint Institute Of Arts MI$7,301,091 Executive Di $148,772 $153,213 2023
Central City Opera CO$7,288,475 Ceo & Presid $175,760 $163,330 2024
National Association For Music Education VA$7,285,375 Executive Director $255,366 $238,956 2024
Creation And Preservation Partners Inc WI$7,318,802 Deputy Director Of Operations $110,467 $111,807 2024
Sewell C Biggs Trust The Biggs DE$7,283,112 Former Executive Director $160,000 $151,829 2024
🔒 667 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 default96th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted94th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 672-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.