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PeerBasis
Compensation Comparability Determination

Ludington Area Arts Council

Executive Director / CEO

EIN 421625326
MI · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Skinner, Executive Director / CEO ($64,967) against every comparable organization that fit the selection criteria — 318 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Skinner — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

318 organizations qualified on sector, size, and geography 318 within the band form the benchmarked peer set.

Distribution of comparable compensation

$265 total compensation of comparable organizations → $135,679 $64,967
$10,21310th
$28,10025th
$48,554Median
$65,38775th
$78,62590th
$64,967This org · 74th
p10$10,213
p25$28,100
p50$48,554
p75$65,387
p90$78,625
$64,967

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
Give Music Inc MA$347,415 President $33,800 $27,846 2025
In A Perfect World CA$347,735 Founder/pres $96,320 $78,269 2024
Do It For The Love CA$348,176 Executive Director $109,774 $89,201 2024
The Community Festival OH$345,764 Treasurer $3,000 $3,078 2023
Hope Creates MO$345,689 Executive Director $60,005 $59,807 2024
Juan De Fuca Festival Of The Arts Inc WA$349,530 Executive Director $62,976 $53,058 2024
Pharos The International Photo Archives Association NY$343,867 Executive Director $33,405 $29,245 2023
Babes Fest Inc TX$343,025 Founding Executive Director $57,600 $55,822 2023
Plataforma Eje Inc PR$342,888 Executive Director $28,154 $27,346 2024
American Impressionist Society Inc NE$342,717 Treasurer $7,796 $7,890 2024
Wide Open Walls CA$352,334 President $72,000 $60,234 2023
Augusta Westobou Festival Inc GA$342,121 Executive Director $65,100 $61,597 2024
Bailey's Cafe Inc NY$353,023 Executive Di $18,750 $16,415 2023
Cheltenham Township Art Centre PA$341,383 Ex. Director $50,000 $46,922 2024
Castroville Artichoke Festival Inc CA$341,383 Executive Di $42,405 $34,457 2024
Deaf Spotlight WA$353,939 Executive Di $84,739 $71,394 2024
Inwood Art Works Inc NY$353,982 Chairman $55,000 $48,151 2023
The Black School Inc LA$339,733 President $80,000 $85,345 2023
Nars Foundation Inc NY$355,287 Founding Director $43,002 $37,647 2023
Public Space One IA$339,159 Executive Director $30,000 $31,824 2023
Fu Xing College CA$339,136 Ceo $43,000 $34,041 2025
Coalition For African Americans In The Performing Arts MD$355,440 Executive Director $30,000 $27,173 2023
Root Cause Research Center Inc KY$355,460 President $23,999 $24,263 2024
Knotty Luxe Arts Foundation IL$338,670 President $79,333 $75,563 2023
St Johns County Center For The FL$338,654 Director $300 $265 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 default74th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted75th
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 (Andrew Skinner) 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 318 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,967 is reasonable (approximately the 74th 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.