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PeerBasis
Compensation Comparability Determination

American Topical Association

Executive Director / CEO

EIN 390862760
SC · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Miller, Executive Director / CEO ($54,123) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$697 total compensation of comparable organizations → $74,809 $54,123
$4,95110th
$17,84525th
$38,219Median
$52,23675th
$63,75390th
$54,123This org · 78th
p10$4,951
p25$17,845
p50$38,219
p75$52,236
p90$63,753
$54,123

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 SC 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
Glendale Arts CA$199,034 Ceo $89,804 $72,415 2025
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $19,589 2024
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $30,771 2023
The House Of Afros Capes & Curls Inc NE$202,047 Executive Dir. $60,000 $63,685 2023
Intersectioninc NY$203,596 President $60,167 $52,115 2024
Mauliola Keehi HI$203,654 Executive Director $62,083 $54,853 2023
Bridge Street Theatre Inc NY$194,702 Artistic And Managing Director $10,000 $8,917 2023
Smith-lemli-opitz Foundation ND$205,034 President $20,800 $22,526 2023
Remember The Triangle Fire Coalition NY$192,817 Treasurer/project Financia $58,000 $50,238 2024
Second Line Arts Collective LA$206,547 Executive Director $23,804 $25,125 2024
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $13,304 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $34,105 2024
Ventura Audubon Society CA$211,531 Director $3,789 $3,136 2024
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,107 2023
Northwest Creative & Expressive WA$212,247 Executive Director $53,773 $44,958 2025
Marin Open Studios CA$212,519 Executive Dir. $52,507 $43,461 2024
Rome Historical Society Inc NY$212,619 Executive Di $55,267 $49,284 2023
Papageno Society Inc NY$213,603 Treasurer $80,000 $69,294 2024
Foothills Resource Group TN$215,324 Director $50,400 $52,282 2023
Artists Image Resource Inc PA$218,967 Board Member & Executive D $52,000 $49,707 2024
5p Society CA$219,370 Executive Vp $50,000 $41,385 2024
Firehouse Projects CA$220,000 Director $75,000 $63,912 2023
South Haven Art Association MI$179,004 Executive Di $43,125 $42,667 2024
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $37,073 2023
Columbus Cultural Heritage Foundation MS$175,512 Ceo $5,115 $5,461 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default78th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted76th

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 (Jennifer Miller) 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 68 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,123 is reasonable (approximately the 78th 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.