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PeerBasis
Compensation Comparability Determination

Fine Art Miracles Inc

Executive Director / CEO

EIN 460619638
PA · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tess Lojancono, Executive Director / CEO ($77,420) against every comparable organization that fit the selection criteria — 156 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

156 organizations qualified on sector, size, and geography 156 within the band form the benchmarked peer set.

Distribution of comparable compensation

$154 total compensation of comparable organizations → $211,256 $77,420
$11,93310th
$30,98025th
$55,675Median
$74,54375th
$89,76690th
$77,420This org · 78th
p10$11,933
p25$30,980
p50$55,675
p75$74,543
p90$89,766
$77,420

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 PA 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
The Music Education Initiative AR$350,517 Founder $96,195 $111,630 2023
Moezart Productions Inc AZ$353,787 Presidentceo $20,400 $19,674 2024
Community Rejuvenation Project Inc CA$355,178 President & Ceo $70,460 $62,813 2023
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $120,854 2024
Coupeville Arts Center WA$344,715 Executive Director $55,170 $50,994 2023
The Art Experience Inc MI$358,089 Executive Director $46,165 $47,782 2024
Hogfish Maine ME$340,928 Executive Director $3,570 $3,585 2024
Tizmoret Inc MA$361,017 President $2,000 $1,802 2024
Nw Film Camp CA$340,757 President $9,562 $8,280 2024
California State Band Championships CA$361,770 President $6,000 $5,061 2025
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $4,197 2024
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $72,960 2025
Storyark MN$363,947 Executive Di $70,000 $69,360 2024
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $61,101 2023
Spark Arts Ignite Learning MT$367,110 Executive Director $66,917 $72,333 2024
The Arts Center At Fountain Park SC$369,447 Executive Director $117,400 $122,817 2024
Indiana Glass Arts Alliance Inc IN$370,261 Executive Di $77,948 $82,429 2024
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $64,094 2023
Arts In Schools Collaborative PA$329,237 President $13,842 $14,251 2023
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $36,516 2024
Art House San Clemente CA$373,922 Executive Director $79,995 $71,314 2023
Signal Return Inc MI$327,321 Artistic Director $72,422 $74,959 2024
Foluke Cultural Arts Center Inc OH$375,344 Executive Director $41,250 $45,105 2023
Iowa Art Works Inc IA$375,444 Executive Director $69,487 $76,295 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $45,139 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default78th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted76th

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 (Tess Lojancono) 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 156 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,420 is reasonable (approximately the 78th 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.