Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Spaces

Executive Director / CEO

EIN 341244922
OH · NTEE A400
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Fanna Gebreyesus, Executive Director / CEO ($58,702) against every comparable organization that fit the selection criteria — 440 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Fanna Gebreyesus — reported title “FRMR EXEC DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

440 organizations qualified on sector, size, and geography 440 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $420,873 $58,702
$3,25810th
$8,89825th
$20,557Median
$38,57475th
$53,40990th
$58,702This org · 92nd
p10$3,258
p25$8,898
p50$20,557
p75$38,574
p90$53,409
$58,702

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
Central Stage Theatre Of County Kitsap WA$85,801 Executive Dir. $12,504 $10,570 2024
Cmc Leverage Lender Inc CA$85,738 Executive Director $12,422 $9,866 2025
Minnesota Association Of Letter Carriers MN$85,874 President $7,661 $7,358 2023
Mainstreet Las Vegas Inc NM$85,591 Executive Director $25,000 $25,387 2024
Sephardi Voices Usa Inc FL$86,014 President/tr $7,250 $6,430 2024
Order Of The Crown Of Charlemagne MN$86,158 Registrar Ge $3,685 $3,349 2025
Spirit Of Harmony Foundation Inc IL$85,413 Executive Di $30,000 $27,846 2024
Overfield Tavern Museum OH$85,394 Director $44,082 $44,082 2024
Whitesville Historical Society Inc KY$86,210 Executive Di $21,012 $21,944 2023
Vasa Order Of America National IL$86,295 Archivist $50,404 $46,786 2024
Accuracy In Academia Inc DC$85,232 Chairman $23,500 $20,045 2023
El Paso Holocaust Museum Foundation TX$86,514 Museum Exec Dir $2,227 $2,166 2023
The National Museum Of The PA$85,055 Curator & Mu $8,875 $8,603 2023
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $21,492 2023
North Shore Academy Of The Arts Inc WI$86,646 Director $4,300 $4,365 2023
Sammons Center Endowment Corp TX$86,821 Executive Director $13,000 $12,278 2024
The Center For Less Unpleasant NY$86,910 President $288,000 $245,710 2024
Tioga County Historical Society PA$86,949 Managing Director $28,891 $28,005 2023
The Robert & Jane Meyerhoff Modern Art MD$87,004 Trustee $463,127 $420,873 2023
Renew Theaters Inc PA$87,022 Executive Director $110,092 $103,656 2024
Jackson County Historical Society IA$84,497 Curator $25,000 $25,845 2024
Lily And Earle M Pilgrim Art Foundation DC$84,473 President/secretary $48,000 $40,944 2023
Music For Autism CA$87,168 Executive Director $35,744 $30,002 2023
Waseca Arts Council Inc MN$87,169 Executive Dir. $8,327 $7,768 2024
Dances Of Universal Peace International WA$87,251 President $6,500 $5,494 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default92nd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted85th

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 (Fanna Gebreyesus) 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 440 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,702 is reasonable (approximately the 92nd 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.