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PeerBasis
Compensation Comparability Determination

South Haven Art Association

Executive Director / CEO

EIN 382335785
MI · NTEE A99Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kerry Hagy, Executive Director / CEO ($43,125) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$617 total compensation of comparable organizations → $73,192 $43,125
$2,51610th
$13,72825th
$38,630Median
$52,20075th
$63,76290th
$43,125This org · 57th
p10$2,516
p25$13,728
p50$38,630
p75$52,200
p90$63,762
$43,125

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
Columbus Cultural Heritage Foundation MS$175,512 Ceo $5,115 $5,519 2024
Arthaus Inc IA$165,898 Director $38,499 $39,788 2025
Remember The Triangle Fire Coalition NY$192,817 Treasurer/project Financia $58,000 $50,777 2024
Arts Center At Killingworth Inc CT$163,927 Board Member / Trustee $7,852 $7,133 2024
Foundation For Critical Thinking CA$163,391 President & Ceo $1,299 $1,087 2024
Bridge Street Theatre Inc NY$194,702 Artistic And Managing Director $10,000 $9,013 2023
Black Artistsdesigners Guildinc NY$161,061 Exeucitive Director $52,000 $45,524 2024
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $19,799 2024
Glendale Arts CA$199,034 Ceo $89,804 $73,192 2025
American Topical Association SC$199,682 Executive Di $54,123 $54,704 2024
The Warehouse Inc WI$158,144 Executive Di $32,400 $33,751 2023
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $31,101 2023
The House Of Afros Capes & Curls Inc NE$202,047 Executive Dir. $60,000 $64,369 2023
Elios Charitable Foundation CA$155,069 Executive Dir. $58,750 $50,601 2023
Intersectioninc NY$203,596 President $60,167 $52,674 2024
Mauliola Keehi HI$203,654 Executive Director $62,083 $55,442 2023
Intersectional Arts Inc CA$153,831 President $3,375 $2,823 2024
Smith-lemli-opitz Foundation ND$205,034 President $20,800 $22,767 2023
Praising Earth Inc NM$152,879 President $25,200 $26,259 2024
Second Line Arts Collective LA$206,547 Executive Director $23,804 $25,395 2024
Cleveland Art Association OH$150,890 Director/secretary $3,705 $3,802 2024
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $13,447 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $34,471 2024
Ventura Audubon Society CA$211,531 Director $3,789 $3,170 2024
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,119 2023

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 default57th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted54th

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 (Kerry Hagy) 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 54 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,125 is reasonable (approximately the 57th 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.