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PeerBasis
Compensation Comparability Determination

Northeast Iowa School Of Music

Executive Director / CEO

EIN 421510485
IA · NTEE A25
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robbie Gearhart, Executive Director / CEO ($144) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Robbie Gearhart — reported title “Board Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$229 total compensation of comparable organizations → $197,497 $144
$9,79210th
$24,42625th
$44,670Median
$64,84275th
$80,64990th
$144This org · 0th
p10$9,792
p25$24,426
p50$44,670
p75$64,842
p90$80,649
$144

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 IA 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
Union Hall CO$292,190 Executive Di $52,832 $47,491 2024
Little Eagle Arts Foundation WI$293,631 Executive Director $32,280 $31,604 2024
Community Center For The Arts IL$293,638 President, Executive Director $25,016 $23,056 2024
Embracing Our Differences MI$294,840 Secretary $25,440 $25,343 2023
Cape Ann Art Haven Inc MA$294,868 Executive Director/treasurer $60,000 $52,038 2023
Aspireconservatory Of Fine & Performing Arts Inc KY$295,157 Treasurer $47,709 $49,471 2023
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $26,817 2025
Manship Artist Residence And Studios Inc MA$287,794 President $38,000 $32,958 2023
Northville Art House Inc MI$287,460 Executive Di $70,000 $67,733 2024
San Francisco Writers Conference CA$286,328 President $18,000 $14,571 2024
Center For Architecture And Design CA$285,759 Executive Director $11,142 $9,286 2023
Lancaster Creative Factory PA$284,765 Executive Director $25,000 $24,062 2023
Summertime Gallery Inc NY$300,481 Gallery Director $51,154 $44,613 2023
West Texas Conservatory TX$283,329 President $46,928 $45,306 2023
Junior High Incorporated CA$281,645 Executive Director $32,000 $25,904 2024
Oregon Arts Watch OR$304,412 Executive Director $24,000 $20,355 2025
Allegheny Riverstone Center For The PA$279,022 Executive Director $30,000 $28,046 2024
Art Explorers Inc CA$305,597 Co Director $59,405 $48,088 2024
Bocon Inc CA$305,928 Executive Dir. $83,499 $67,592 2024
Nomadstudio Inc FL$307,266 Executive Director $48,083 $42,345 2024
Santa Theresa Tileworks (Imago Dei AZ$307,319 President $29,858 $26,919 2024
Arts Gowanus Inc NY$276,709 Executive Director $109,928 $93,122 2024
Actors Garage NY$308,152 Trustee $152,016 $128,775 2024
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $28,551 2024
Milton Art Center Inc MA$309,748 Executive Director $95,220 $82,584 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2025 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 IA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted0th

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 (Robbie Gearhart) 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 157 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $144 is reasonable (approximately the 0th 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.