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PeerBasis
Compensation Comparability Determination

Miller Beach Arts & Creative District Cdc

Executive Director / CEO

EIN 452182448
IN · NTEE A61
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Julia Gibbs, Executive Director / CEO ($44,000) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$227 total compensation of comparable organizations → $83,727 $44,000
$8,41110th
$16,41025th
$34,556Median
$58,29175th
$76,81290th
$44,000This org · 64th
p10$8,411
p25$16,410
p50$34,556
p75$58,291
p90$76,812
$44,000

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 IN 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
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,857 2024
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $57,545 2024
Minden Opera House Inc NE$225,793 Executive Di $56,392 $59,037 2024
Chapin Community Theatre Inc SC$225,393 Artistic Director $12,867 $13,065 2024
Contemporary Performing Arts Of Chattanooga Inc TN$224,762 Secretary $1,300 $1,330 2024
Arts Center Task Force WA$220,960 Executive Director $39,654 $34,556 2024
Abilene Performing Arts Company Inc TX$219,949 Executive Dir. $42,230 $40,058 2025
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $30,064 2024
The Jazz Bakery Performance Space CA$217,004 Pres./artistic Director $45,780 $38,478 2024
Pennsport School Of Dance PA$215,006 Co- Executive Director $10,000 $9,994 2023
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,080 2024
Joseph Avenue Arts And Culture NY$213,744 Executive Director $79,735 $68,323 2025
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $21,747 2024
Deertrees Theatre Limited ME$257,564 Director $30,501 $29,728 2024
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $49,396 2023
Hudson Riverfront NJ$207,103 President/executive Direct $91,163 $79,225 2024
Bigfork Center For The Performing MT$206,454 Executive Di $11,125 $12,018 2023
Visionbox Studio CO$266,323 Executive Director $83,827 $78,238 2024
Venetian Arts Society Inc FL$200,256 Executive Director $14,400 $13,167 2024
Harford Ballet Company Inc MD$196,465 Executive Di $29,000 $26,390 2024
Continuing The Legacy Dance Foundation NV$274,112 President $61,710 $60,209 2024
Legacy Theater Foundation Inc IL$274,435 Executive Director $231 $227 2023
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $39,603 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $74,629 2024
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $35,920 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default64th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted62nd

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 (Julia Gibbs) 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 39 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,000 is reasonable (approximately the 64th 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.