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PeerBasis
Compensation Comparability Determination

Capitol View Arts

Executive Director / CEO

EIN 452264118
TX · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Clifford Gillard, Executive Director / CEO ($66,000) against every comparable organization that fit the selection criteria — 202 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

202 organizations qualified on sector, size, and geography 202 within the band form the benchmarked peer set.

Distribution of comparable compensation

$616 total compensation of comparable organizations → $286,456 $66,000
$8,80710th
$21,56425th
$41,028Median
$58,10175th
$75,54890th
$66,000This org · 84th
p10$8,807
p25$21,564
p50$41,028
p75$58,101
p90$75,548
$66,000

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 TX 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
Leadership Hendricks County IN$186,890 Executive Director $55,860 $58,889 2024
Western Justice OR$186,494 Director/sec/treas $30,000 $27,851 2024
Arts & Crafts Association Of Meriden CT$188,286 Treasurer $34,546 $31,546 2025
Bird & Beckett CA$188,725 Treasurer $27,759 $24,670 2023
Eleventh Hour Prayer Network Inc AZ$184,686 President $297,950 $286,456 2024
Folk School Of Fayetteville Inc AR$184,466 Officer $11,400 $13,189 2023
Second's New Vision And Outreach Ministries MI$184,006 Board Member $9,450 $9,751 2024
Orlando Community Arts Inc FL$183,943 President $13,500 $13,053 2023
Prizm Projects Inc FL$190,595 President $2,500 $2,516 2022
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $44,170 2024
Port Warwick Foundation VA$191,200 Executive Director $32,020 $31,820 2023
North Bend Downtown Foundation WA$191,687 Executive Director $75,164 $67,274 2024
Arts Center In Orange Inc VA$192,812 Executive Director $52,500 $50,675 2024
Main Street Arts VT$180,787 Executive Dir. $30,300 $29,702 2025
Philadelphia Folklore Project PA$193,855 Executive Di $13,000 $12,960 2024
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $40,141 2024
Volunteer Odyssey TN$196,873 Executive Director $67,379 $70,803 2024
Charles Houston Cultural Project Inc MA$197,585 President $16,798 $15,090 2024
Creative Downtown Appleton Inc WI$175,874 Executive Director $3,167 $3,306 2024
Empact Inc NY$198,656 President $5,000 $4,517 2024
Baltimore Festival Of The Arts Inc MD$199,910 Ceo (Through 1/2023) $8,692 $8,364 2023
Zgd Inc NY$173,301 Director $1,000 $930 2023
Snap Cultural Events Inc FL$173,240 President $33,660 $32,545 2023
Triangle Arts Association Limited NY$201,266 Executive Director $76,004 $68,658 2024
Kunqu Society Inc NY$201,314 President/board Director $13,110 $11,538 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default84th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted81st

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 (Clifford Gillard) 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 202 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,000 is reasonable (approximately the 84th 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.