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PeerBasis
Compensation Comparability Determination

Wr Arts Inc

Executive Director / CEO

EIN 462663098
NY · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicole Guiland, Executive Director / CEO ($66,245) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$504 total compensation of comparable organizations → $132,655 $66,245
$14,32010th
$23,67425th
$59,838Median
$74,47275th
$106,28290th
$66,245This org · 50th
p10$14,320
p25$23,674
p50$59,838
p75$74,472
p90$106,282
$66,245

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 NY 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
Starling Productions Inc NY$502,696 Executive Director $132,655 $132,655 2024
Ethel's Foundation For The Arts Inc NY$476,928 Director $65,250 $67,177 2023
Society Of Voice Arts And Sciences Inc NY$533,346 Chairman & Ceo $18,104 $18,639 2023
Art House Astoria Conservatory For Music NY$548,407 Executive Dir. $33,292 $32,434 2025
Dancing In The Streets Inc NY$554,442 Executive Director $70,400 $70,400 2024
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $112,563 2023
Yaa Samar Dance Theatre NY$386,500 Executive Director $52,400 $52,400 2024
The Lyric Chamber Music Society Of New York Inc NY$605,545 Executive Director $24,000 $23,381 2025
The Immediate Life Inc NY$612,568 President $490 $504 2023
Teatro Experimental Yerbabruja Inc NY$371,539 Executive Director $100,000 $100,000 2024
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $52,498 2024
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $69,000 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $10,000 2024
Forces Of Nature Inc NY$336,324 President $24,400 $23,771 2025
Broadway Bound Kids Inc NY$701,663 Executive Director $67,230 $67,230 2024
Teatro Circulo Ltd NY$735,046 Founding Artistic Director $84,201 $86,688 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default50th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Nicole Guiland) 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 16 similarly situated organizations (Same NTEE sector (A60) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,245 is reasonable (approximately the 50th 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.