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PeerBasis
Compensation Comparability Determination

Viva Performing Arts Inc

Executive Director / CEO

EIN 453190495
IL · NTEE A61
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Ann Rhoades, Executive Director / CEO ($27,515) against every comparable organization that fit the selection criteria — 471 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

471 organizations qualified on sector, size, and geography 471 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $453,424 $27,515
$3,67110th
$10,33125th
$23,314Median
$43,05175th
$58,91590th
$27,515This org · 57th
p10$3,671
p25$10,331
p50$23,314
p75$43,051
p90$58,915
$27,515

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 IL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Prime ProductionsMN $90,454$7,538 990
Apples And Oranges Arts IncCA $90,438$120,546 990
Fannie Lou Hamer Institute Of Advocacy & Social ActionNC $90,500$47,295 990
Colonial Theater IncME $90,527$31,459 990
Alex Haley Museum AssociationTN $90,663$23,522 990
You Can Live History IncCO $90,775$18,044 990
Spokane Chamber Music AssociationWA $90,126$10,109 990
Jesuit Dallas MuseumTX $90,804$14,412 990
Jack Oconnor Hunting Heritage &ID $90,074$1,713 990
Gallery 110WA $89,994$35,915 990
Australian International ScreenFL $89,964$116,139 990
French Art ColonyOH $90,963$20,394 990
Paper CircleOH $89,941$21,313 990
Historical Society Of Perry CountyPA $91,041$943 990
New Music WorksCA $89,810$14,107 990
Society Of Animal Artists IncCO $91,564$47,792 990
Chinese Historical Society Of New England IncMA $91,564$35,684 990
Childrens Chorus Of Collin CountyTX $89,323$12,719 990
Koshare Indian Museum IncCO $89,322$48,767 990
The Enamelist Society IncGA $91,600$12,635 990
Peaceweavers IncNY $89,254$22,151 990
Sing Stark IncOH $89,207$53,328 990
Historic Marion RevitalizationSC $91,900$28,320 990
Crested Butte School Of DanceCO $91,997$22,594 990
Berkeley Architectural Heritage AssociationCA $88,893$29,424 990

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 IL 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 default57th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted52nd

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 (Mary Ann Rhoades) 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 471 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,515 is reasonable (approximately the 57th 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). 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.