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PeerBasis
Compensation Comparability Determination

Summit Artspace

Executive Director / CEO

EIN 341841587
OH · NTEE A20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heather Meeker, Executive Director / CEO ($69,197) against every comparable organization that fit the selection criteria — 318 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Meeker — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

318 organizations qualified on sector, size, and geography 318 within the band form the benchmarked peer set.

Distribution of comparable compensation

$258 total compensation of comparable organizations → $132,222 $69,197
$10,50710th
$28,86525th
$47,751Median
$64,59275th
$77,34790th
$69,197This org · 80th
p10$10,507
p25$28,865
p50$47,751
p75$64,592
p90$77,347
$69,197

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
Space On The Farminc NY$359,689 Executive Director (Left 2024) $70,750 $58,629 2024
Mid India Christian Mission FL$360,298 Executive Director $91,008 $80,720 2023
The Brooklyn Steppers Inc NY$359,620 Executive Director $41,500 $33,504 2025
The Summer Solstice Celebration Inc CA$358,935 Executive Dir. $60,000 $47,513 2024
The Spark CO$362,046 Ed $12,190 $10,719 2024
Luma 8 IL$362,280 President $121,752 $109,769 2024
Allied Arts Association WA$356,635 Scholarships $7,560 $6,207 2024
Roxy Bremerton WA$363,396 Executive Director $72,459 $59,492 2024
Camden Fireworks Incorporated NJ$363,657 Executive Director $62,414 $52,613 2023
Legends Do Live TX$364,008 Director $27,083 $24,845 2024
Herencia Mariachi Academy CA$355,883 Instructor $80,458 $63,714 2024
Carpe Diem Arts Inc MD$364,301 Executive Director (Thru 8/3/25) $50,000 $41,764 2025
New City Arts Initiative VA$364,446 Executive Director $83,276 $71,837 2025
Root Cause Research Center Inc KY$355,460 President $23,999 $23,645 2024
Coalition For African Americans In The Performing Arts MD$355,440 Executive Director $30,000 $26,481 2023
Nars Foundation Inc NY$355,287 Founding Director $43,002 $36,688 2023
Inwood Art Works Inc NY$353,982 Chairman $55,000 $46,924 2023
Deaf Spotlight WA$353,939 Executive Di $84,739 $69,575 2024
Bailey's Cafe Inc NY$353,023 Executive Di $18,750 $15,997 2023
Wide Open Walls CA$352,334 President $72,000 $58,700 2023
Sage Studio & Gallery TX$367,809 President $65,292 $61,665 2023
We Players CA$368,436 Artistic Director $55,000 $43,554 2024
Diaspora Arts Connection Inc CA$368,688 Executive Dir. $6,310 $4,997 2024
Stecoah Valley Arts Crafts & NC$369,110 Executive Di $47,020 $43,406 2025
Beta-local Inc PR$369,234 Co-director $30,000 $30,000 2023

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 default80th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted79th

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 (Heather Meeker) 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 318 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,197 is reasonable (approximately the 80th 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.