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PeerBasis
Compensation Comparability Determination

Center For Changes

Executive Director / CEO

EIN 382421507
MI · NTEE A33Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David M Finkel, Executive Director / CEO ($33,600) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: David M Finkel — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $419,486 $33,600
$3,05710th
$7,32925th
$16,743Median
$31,08575th
$46,85690th
$33,600This org · 77th
p10$3,057
p25$7,329
p50$16,743
p75$31,085
p90$46,856
$33,600

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
Faribault Community Television MN$67,798 Station Mngr $47,508 $44,175 2024
Heath Community Arts Council OH$67,989 Executive Di $40,000 $41,046 2023
Arpi Publishing CA$68,026 Trustee $8,000 $6,693 2023
Monadnock Chorus NH$67,449 Artistic Director $12,300 $10,688 2024
Stanley Museum Inc ME$67,395 Executive Director $15,683 $15,215 2023
Peacepathways MO$67,313 Executive Di $74,596 $74,350 2024
Move The World CA$68,220 President & Ceo $30,550 $24,185 2025
Casoe Inc MI$68,300 Ceostore Manager $24,000 $24,984 2022
Friends Of Col Ben Stephenson House IL$68,398 Museum Director $44,318 $42,212 2023
Grippo Stage Company Inc IL$67,129 President/artistic Director $30,000 $28,574 2023
Mag Foundation CA$66,969 President $63,448 $53,080 2023
Bellefontaine Cultural Arts Commission OH$66,936 Co-director $6,500 $6,670 2023
Link Art Gallery IL$68,968 Executive Di $17,583 $16,267 2024
Valley Art Association OR$69,007 Exec. Director $27,720 $23,600 2025
Queens World Film Initiative Inc NY$69,060 Co-founder & Artistic Director $2,880 $2,386 2025
Towne Street Theatre CA$69,090 Secretary $10,000 $8,126 2024
The Society Of Mayflower Descendants ME$66,399 Governor $1,500 $1,455 2023
Maryland Conservatory Of Music Inc MD$69,212 President And Executive Director $74,268 $67,270 2023
Fermata Arts Foundation Inc CT$66,300 President $3,248 $2,950 2023
Echo Park Film Center CA$69,228 Executive Director $45,090 $36,639 2024
Waupaca Historical Society WI$66,228 Director $24,473 $24,052 2024
Hartford Preservation Alliance Inc CT$66,165 Executive Dir. $21,000 $19,076 2023
East Austin Creative Coalition Inc TX$69,524 Executive Director $17,545 $17,003 2023
Ss Columbia Project NY$65,891 Chairwoman $20,000 $17,509 2023
North Myrtle Beach Area Historical SC$69,735 Director $47,000 $44,952 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 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 default77th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted69th

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 (David M Finkel) 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 324 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,600 is reasonable (approximately the 77th 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.