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PeerBasis
Compensation Comparability Determination

North Topeka Arts District Inc

Executive Director / CEO

EIN 474579168
KS · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Underwood, Executive Director / CEO ($76,877) against every comparable organization that fit the selection criteria — 325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Underwood — reported title “FORMER ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$261 total compensation of comparable organizations → $140,102 $76,877
$9,97210th
$26,72825th
$45,746Median
$63,63375th
$76,78990th
$76,877This org · 90th
p10$9,972
p25$26,728
p50$45,746
p75$63,633
p90$76,789
$76,877

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 KS 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
Ancient Art Archive TN$327,112 Director $75,000 $72,973 2024
Jack Arts Inc NY$329,150 Co-director $68,896 $59,329 2023
La Raza Historical Society Of Santa Clara Valley CA$325,923 Director $12,000 $9,874 2023
Arts Southeast Inc GA$324,853 Executive Director $39,077 $36,369 2024
4c Lab CA$331,133 Executive Artistic Director $65,611 $53,991 2023
Opening Night Theater Inc CA$331,424 Director $54,000 $43,162 2024
The Leela Institute CA$331,609 Ceo $85,750 $68,539 2024
Make Studio Art Program Inc MD$331,736 Studio Manager $36,312 $32,352 2023
Tofte Lake Center Inc MN$323,257 Executive Di $36,805 $33,663 2024
Raga Massive Inc NY$323,178 Executive Director $17,550 $15,113 2023
Ann Arbor Street Art Fair Inc MI$332,538 Executive Director $76,981 $75,721 2023
Aguilas CA$333,217 Executive Di $41,845 $33,446 2024
San Anto Cultural Arts TX$333,818 Executive Dir. $61,799 $57,221 2024
Tonatiuh-danzantes Del Quinto Sol CA$320,656 Artistic Director $20,874 $17,178 2023
Origami Usa Inc NY$337,288 President $30,000 $25,093 2024
Darke County Center For The Arts OH$318,073 Executive Di $31,669 $31,048 2024
Adopt The Arts Foundation CA$337,393 Co-exe Director $84,000 $67,140 2024
The Association For Cultural Equity Inc NY$337,589 Executive Director $68,436 $57,242 2024
Mitchell Street Arts Collaborative Incorporated WI$337,644 Executive Director $33,860 $33,699 2023
Tapestry Folkdance Center MN$317,726 Executive Director $52,000 $47,561 2024
Kik Ka'eaikahelelani Inc HI$338,083 President $17,000 $14,088 2024
Ma's House & Bipoc Art Studio Inc NY$317,270 President $26,125 $21,852 2024
Arts Mission Oak Cliff TX$317,052 Exec. Dir./p $36,000 $33,333 2024
St Johns County Center For The FL$338,654 Director $300 $261 2024
Knotty Luxe Arts Foundation IL$338,670 President $79,333 $74,326 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default90th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted89th

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 (Thomas Underwood) 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 325 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,877 is reasonable (approximately the 90th 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.