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PeerBasis
Compensation Comparability Determination

Copper Country Community Arts Council

Executive Director / CEO

EIN 382888911
MI · NTEE A400
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Cote, Executive Director / CEO ($43,986) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Cote — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,228 total compensation of comparable organizations → $93,246 $43,986
$8,45710th
$17,66925th
$31,800Median
$50,60775th
$66,03490th
$43,986This org · 73rd
p10$8,457
p25$17,669
p50$31,800
p75$50,607
p90$66,034
$43,986

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
Blair Center For The Arts Foundation KS$121,044 Director $28,995 $30,348 2023
Through The Flower Corporation NM$116,522 Executive Di $35,000 $35,425 2024
Art At A Time Like This Inc NY$105,980 President $9,250 $8,098 2023
Michigan Fiber Festival Inc MI$142,147 Festival Coordinator $17,779 $17,269 2024
Alleghany Highlands VA$143,122 Executive Di $36,790 $33,428 2024
Name Publications Inc FL$143,624 President $6,000 $5,304 2024
Dane Arts Mural Arts Inc WI$143,946 Executive Director $61,526 $62,253 2023
Fenton Art Glass Collectors Of America Inc WV$95,316 Office Manager $32,463 $34,054 2023
The Heidelberg Project MI$151,440 Executive Di $96,000 $93,246 2024
Waterworks Art Museum MT$152,803 Executive Di $31,091 $32,470 2023
The Enamelist Society Inc GA$91,600 Managing Dir $12,000 $11,690 2023
French Art Colony OH$90,963 Executive Director $18,930 $18,868 2024
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $53,873 2023
Spaces OH$85,801 Frmr Exec Di $58,702 $58,509 2024
Lily And Earle M Pilgrim Art Foundation DC$84,473 President/secretary $48,000 $40,809 2023
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $78,892 2025
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $12,946 2024
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $23,461 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $31,130 2025
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $27,801 2024
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $66,454 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,228 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Cynthia Cote) 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 22 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,986 is reasonable (approximately the 73rd 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.