Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Granary Art Center

Executive Director / CEO

EIN 463079322
UT · NTEE A20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amy Jorgensen, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 105 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: Amy Jorgensen — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$933 total compensation of comparable organizations → $287,380 $60,000
$5,13810th
$13,74625th
$34,889Median
$59,07975th
$69,87990th
$60,000This org · 78th
p10$5,138
p25$13,746
p50$34,889
p75$59,079
p90$69,879
$60,000

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 UT 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
Island Community House Inc VA$144,658 Executive Director $65,960 $65,759 2023
District One Community Education PA$148,914 Executive Di $35,000 $34,103 2025
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $22,532 2023
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $9,664 2023
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $89,381 2023
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $172,924 2023
Krewe Of Seaman Inc LA$143,094 President $73,500 $81,170 2024
Design Sacramento CA$140,644 Executive Director $24,900 $21,564 2024
Lightbox Film Center PA$153,749 Board Director $21,000 $21,003 2024
12 Dunemere Inc NY$138,477 Executive Director $17,651 $15,996 2024
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $46,770 2024
Frank Theatre MN$156,939 Secretary $60,000 $59,460 2024
Lewistown Art Center MT$157,562 Executive Di $31,346 $34,889 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $15,002 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $32,963 2023
Oklahoma Mural Syndicate OK$158,724 President $3,998 $4,546 2023
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $13,746 2023
Waterloo Arts OH$161,096 Executive Di $43,333 $46,031 2024
Speedwell Projects ME$131,474 Managing Director $33,246 $33,388 2024
Hola Cultura DC$131,035 Executive Director And Director $55,900 $50,650 2023
Culture Mill Inc NC$130,625 Director $46,866 $47,314 2025
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $111,774 2023
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $12,320 2024
Wildstar Academy OR$128,981 Executive Director $6,000 $5,588 2024
Francis Hardy Center For The Arts WI$127,870 Executive Director $50,000 $52,370 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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)77th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted74th

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 (Amy Jorgensen) 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 105 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 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.