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PeerBasis
Compensation Comparability Determination

West Nebraska Arts Center

Executive Director / CEO

EIN 470499224
NE · NTEE A200
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michele Denton, Executive Director / CEO ($43,358) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michele Denton — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$865 total compensation of comparable organizations → $266,416 $43,358
$5,23410th
$16,12925th
$32,188Median
$54,96975th
$66,49990th
$43,358This org · 63rd
p10$5,234
p25$16,129
p50$32,188
p75$54,969
p90$66,499
$43,358

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 NE 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
Frank Theatre MN$156,939 Secretary $60,000 $55,122 2024
Lightbox Film Center PA$153,749 Board Director $21,000 $19,471 2024
Lewistown Art Center MT$157,562 Executive Di $31,346 $32,344 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $13,908 2024
Oklahoma Mural Syndicate OK$158,724 President $3,998 $4,214 2023
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $12,743 2023
Waterloo Arts OH$161,096 Executive Di $43,333 $42,672 2024
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $82,861 2023
District One Community Education PA$148,914 Executive Di $35,000 $31,615 2025
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $11,421 2024
Granary Art Center UT$146,593 Executive Director $60,000 $55,623 2025
Artseed CA$165,991 Exec Dir/secty $39,874 $32,013 2024
Island Community House Inc VA$144,658 Executive Director $65,960 $60,962 2023
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $20,889 2023
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $8,959 2023
Viva Voices Choral Organization Inc KY$166,955 President $49,250 $47,928 2025
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $160,309 2023
City College Center For NY$167,400 Managing Director $71,969 $60,465 2024
Classic Planning Instit ME$167,461 Social Media $9,515 $8,858 2024
Krewe Of Seaman Inc LA$143,094 President $73,500 $75,248 2024
Center For Arts & Learning Inc VT$168,343 Executive Director $28,411 $27,373 2023
Ne Sculpture Gallery Factory MN$168,662 Secretary $59,833 $54,969 2024
Appalachian Arts Craft Center Inc TN$168,701 Executive Director $48,115 $47,023 2024
Walking Shadow Theatre Company MN$169,065 Executive Director $6,500 $5,817 2025
Fundacion Nacional Para La Cultura Popular PR$169,885 Administratror $9,000 $9,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default63rd
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted59th

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 (Michele Denton) 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 125 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,358 is reasonable (approximately the 63rd 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.