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PeerBasis
Compensation Comparability Determination

The Raymer Society For The Arts

Executive Director / CEO

EIN 481055535
KS · NTEE A110
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Howe, Executive Director / CEO ($30,720) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emily Howe — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,187 total compensation of comparable organizations → $128,879 $30,720
$6,53210th
$11,94925th
$25,359Median
$55,47675th
$68,46990th
$30,720This org · 60th
p10$6,532
p25$11,949
p50$25,359
p75$55,476
p90$68,469
$30,720

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
Friends Of The Minnesota Sinfonia MN$218,435 Artistic/executive Directo $50,704 $46,376 2024
Clues Real Estate Holding Company MN$216,412 President $26,666 $24,390 2024
Destination Crenshaw Support Foundation CA$213,080 Chairperson/president $5,089 $4,187 2023
James A Unruh Family Foundation AZ$229,900 Secretary & Treasurer (Thru 12/23) $29,610 $26,359 2024
Eugene Symphony Foundation OR$231,088 Executive Dir. $13,181 $11,665 2023
Bill And Sara Morgan Real Estate TX$235,673 Secretary $53,774 $49,791 2024
Cabots Museum Foundation CA$235,940 Executive Dir. $70,000 $55,950 2024
Cabinet Of Curiosity Inc Nfp IL$237,150 President $13,662 $12,800 2023
Oklahoma City Art Museum Affiliated OK$198,654 Secretary $25,864 $27,141 2023
Asian And Pacific Islander Americans WA$195,999 Executive Dir. $97,600 $80,884 2024
Cast 447 Minna Llc CA$242,257 Manager $11,688 $9,342 2024
Ftc Qalicb Inc MS$244,935 Director $10,528 $10,854 2024
White Pool House Friends TX$188,105 Exec. At Large $22,586 $20,913 2024
Majestic Theatre NH$252,553 Treasurer $7,475 $6,578 2023
Focus On Lyme Foundation AZ$179,863 President & Executive Dire $38,954 $34,677 2024
Friends Of Wisconsin Singers Inc WI$260,294 Member At Large $4,966 $4,943 2023
Harriton Association PA$175,634 Executive Di $60,868 $57,846 2023
Athletes In Rochester Incorporated NY$264,832 President $64,911 $55,897 2023
Topeka Civic Theatre KS$170,265 Secretary/tr $14,777 $14,777 2024
Oxnard Downtowners Foundation Inc CA$268,741 Chairman $32,160 $25,705 2024
Saginaw Valley Naval Ship Museum MI$282,281 Secretary $26,180 $25,013 2024
Hastings Museum Foundation Inc NE$153,425 Executive Di $62,000 $63,549 2023
Barnes-deinzer Seneca County OH$153,034 Executive Di $20,474 $20,666 2023
Up2me Community Foundation Inc CA$152,827 Ceo $16,710 $13,356 2024
The Columbia Memorial Space Science Lear CA$284,088 President & Executive Dire $81,528 $67,089 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 default60th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted27th

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 (Emily Howe) 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 30 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,720 is reasonable (approximately the 60th 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.