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PeerBasis
Compensation Comparability Determination

Orion Art Center

Executive Director / CEO

EIN 382284122
MI · NTEE A200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Holly Nicosia, Executive Director / CEO ($53,309) against every comparable organization that fit the selection criteria — 311 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

311 organizations qualified on sector, size, and geography 311 within the band form the benchmarked peer set.

Distribution of comparable compensation

$273 total compensation of comparable organizations → $277,615 $53,309
$8,24610th
$23,76625th
$42,673Median
$60,71475th
$75,89290th
$53,309This org · 65th
p10$8,246
p25$23,766
p50$42,673
p75$60,714
p90$75,892
$53,309

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 MI 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
Friends Of The Chief Foundation Inc CO$275,989 Executive Director $9,500 $10,216 2021
Boston Art Review Inc MA$276,312 President $74,906 $65,214 2024
People And Stories Gente Y Cuentos NJ$276,496 Exec. Direct $69,731 $60,318 2024
Godfrey Daniels PA$274,421 Executive Director $40,000 $38,646 2024
Next Edge Arts Inc NY$277,332 Artistic Dir $10,250 $9,239 2023
Meetinghouse Arts ME$277,723 Executive Director $50,000 $48,507 2024
Big Medium TX$272,568 Executive Director $88,723 $85,985 2024
Flamenco Works Inc NM$278,587 Vice Preside $35,000 $36,471 2024
Italian Cultural Center MN$279,445 Director - Adult Language School $23,356 $23,020 2023
Wormfarm Institute Inc WI$280,067 Director $74,000 $74,874 2024
Youth Art Team IA$270,875 Executive Director $91,450 $97,011 2024
Discovery Trail Inc NY$280,393 Executive Director $70,510 $60,138 2025
Oklahoma Community Based Providers OK$280,393 Executive Dir. $92,500 $101,595 2023
J Austin White Cultural Center Inc AR$269,962 Executive Di $46,500 $50,639 2024
Northen Culture Exchange AK$269,815 Secretarydired $41,500 $39,575 2023
40 West Arts Inc CO$281,460 Pt Exec Director $38,000 $35,302 2024
Englewood Cultural Arts Center CO$269,096 Executive Dir. $24,000 $22,296 2024
Stove Works TN$268,772 Executive Director $6,000 $6,291 2023
A Blade Of Grass Fund NY$268,734 Interim Executive Director $111,932 $100,887 2023
Center For Performing Arts Minneapolis MN$282,382 Executive Director $48,493 $46,423 2024
Can Foundation VA$268,491 Treasurer $620 $597 2023
Museum Of Contemporary Art Santa Barbara CA$267,953 Executive Director $48,038 $40,188 2024
Bee Cave Arts Foundation TX$283,079 Board President $340 $339 2023
Ely Folk School MN$267,705 Program Director $40,165 $39,586 2023
Outspokane WA$284,055 Executive Director $70,000 $60,718 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default65th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted63rd

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 (Holly Nicosia) 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 311 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,309 is reasonable (approximately the 65th 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.