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PeerBasis
Compensation Comparability Determination

Arts As Healing Foundation

Executive Director / CEO

EIN 464448339
MO · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vicki Friedman, Executive Director / CEO ($60,833) against every comparable organization that fit the selection criteria — 91 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

91 organizations qualified on sector, size, and geography 91 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,230 total compensation of comparable organizations → $139,091 $60,833
$11,80910th
$27,96025th
$47,077Median
$65,28775th
$89,00090th
$60,833This org · 67th
p10$11,809
p25$27,960
p50$47,077
p75$65,287
p90$89,000
$60,833

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

OrganizationStateTotal revenueTotal compSource
Dc Creative Writing Workshop IncDC $183,216$67,137 990
Opportunity Thrive IncMI $183,212$55,207 990
MinneMN $182,257$54,489 990
National Foundation For Judicial ExcelleIL $179,322$21,349 990
Gestalt Therapy Institute Of TheCA $179,113$11,809 990
Global Training NetworkOK $194,034$53,487 990
The S E L F Help Foundation IncNY $176,289$50,945 990
Taproot Farm & Environment Edu CtrNH $196,475$39,231 990
Professional Learning Us IncNY $173,772$42,658 990
National Hartford Center OfMA $197,887$65,511 990
Rappu IncVA $200,403$36,047 990
Infinity FoundationIL $200,734$23,762 990
The Meadows Of Northern Arizona IncAZ $169,304$38,383 990
Local 147 Training FundNY $201,689$41,174 990
Local 619 JatcMS $203,105$31,418 990
Dr Gertrude A Barber EducationalPA $204,274$18,365 990
Wayfinders IncIN $205,270$84,631 990
American Academy Of Cosmetic DentistryWI $205,297$22,288 990
Institute For Advertising EthicsNY $165,475$109,795 990
Michigan Center For Employee OwnersMI $206,640$73,983 990
Christian InstituteCA $208,060$48,683 990
Western Institute Of Legal MedicineCA $162,345$39,869 990
Literacy Volunteers Of Santa FeNM $208,460$15,828 990
Lawrence Funderburke YouthOH $210,661$98,500 990
Mission Milby Community Development CorporationTX $210,845$122,778 990

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 MO 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 default67th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted60th

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 (Vicki Friedman) 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 91 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,833 is reasonable (approximately the 67th 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.