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PeerBasis
Compensation Comparability Determination

Arts Center At Killingworth Inc

Executive Director / CEO

EIN 421603157
CT · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Sych, Executive Director / CEO ($7,852) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$680 total compensation of comparable organizations → $80,574 $7,852
$2,20710th
$16,49125th
$44,539Median
$55,40675th
$64,88290th
$7,852This org · 21st
p10$2,207
p25$16,491
p50$44,539
p75$55,406
p90$64,882
$7,852

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 CT 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
Foundation For Critical Thinking CA$163,391 President & Ceo $1,299 $1,196 2024
Arthaus Inc IA$165,898 Director $38,499 $43,800 2025
Black Artistsdesigners Guildinc NY$161,061 Exeucitive Director $52,000 $50,115 2024
The Warehouse Inc WI$158,144 Executive Di $32,400 $37,155 2023
Elios Charitable Foundation CA$155,069 Executive Dir. $58,750 $55,704 2023
Intersectional Arts Inc CA$153,831 President $3,375 $3,108 2024
Praising Earth Inc NM$152,879 President $25,200 $28,908 2024
Columbus Cultural Heritage Foundation MS$175,512 Ceo $5,115 $6,076 2024
Cleveland Art Association OH$150,890 Director/secretary $3,705 $4,185 2024
South Haven Art Association MI$179,004 Executive Di $43,125 $47,474 2024
Dorland Mountain Arts Colony CA$139,902 Executive Dir. $18,517 $17,053 2024
Remember The Triangle Fire Coalition NY$192,817 Treasurer/project Financia $58,000 $55,898 2024
Bridge Street Theatre Inc NY$194,702 Artistic And Managing Director $10,000 $9,922 2023
Suzuki Collaborative Of Cps OH$131,697 Executive Dir. $41,141 $45,277 2025
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $21,796 2024
Glendale Arts CA$199,034 Ceo $89,804 $80,574 2025
American Topical Association SC$199,682 Executive Di $54,123 $60,221 2024
Jamaica Plain Arts And Civic Center MA$127,606 Executive Director $709 $680 2024
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $34,237 2023
The House Of Afros Capes & Curls Inc NE$202,047 Executive Dir. $60,000 $70,860 2023
Intersectioninc NY$203,596 President $60,167 $57,986 2024
Mauliola Keehi HI$203,654 Executive Director $62,083 $61,033 2023
Gordon Education Initiatives For TX$123,161 Executive Di $30,170 $32,188 2024
Smith-lemli-opitz Foundation ND$205,034 President $20,800 $25,064 2023
Alianta Inc DC$121,565 Chair $2,725 $2,625 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted19th

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 (Elaine Sych) 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 48 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,852 is reasonable (approximately the 21st 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.