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PeerBasis
Compensation Comparability Determination

Philosophy Of Science Association

Executive Director / CEO

EIN 510141683
OH · NTEE A77Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Max Cormendy, Executive Director / CEO ($49,452) against the 2000 closest of 3,036 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Max Cormendy — reported title “Executive Director (non-voting)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,036 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $275,000 $49,452
$16,30510th
$34,12325th
$53,969Median
$72,44375th
$89,13590th
$49,452This org · 44th
p10$16,305
p25$34,123
p50$53,969
p75$72,443
p90$89,135
$49,452

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 OH 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
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $28,949 2024
Cccd Foundation NC$421,264 Executive Di $35,942 $35,064 2024
Praxis Integrated Fiber Workshop OH$421,119 Executive Director $75,779 $75,779 2024
Francis Wilson Playhouse Inc FL$421,112 1st Vp $8,200 $7,086 2025
Viola Da Gamba Society Of America Inc KS$422,012 Director $8,133 $8,540 2023
Creative Ability Development Inc NY$420,918 Vice Chair/executive Director $83,488 $73,333 2023
Bartholomew County Historical Society IN$422,075 Executive Director $68,664 $68,366 2024
Art In Session Inc FL$422,084 President & Executive Director $27,736 $24,601 2024
Schoolyard Films Inc FL$420,840 Executive Director $120,000 $106,435 2024
Arhoolie Foundation CA$420,830 Executive Dir. $60,451 $50,740 2023
Friends Of The Garden Theater MI$420,656 Executive Di $78,405 $76,407 2024
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $18,514 2024
Anne's Place Inc DC$422,817 Executive Director $115,893 $98,856 2023
Lagrange Art Museum Inc GA$422,931 Executive Di $65,473 $62,155 2024
Timothy Mooney Repertory Theatre MI$422,982 President And Executive Direc $51,000 $49,701 2024
The Adam Leventhal Memorial School And CA$422,992 Executive Director $64,780 $54,373 2023
Learning First Alliance VA$422,999 Executive Director $114,920 $104,763 2024
Historic Madison Inc IN$419,926 President/ E $5,524 $5,500 2024
North-south Skirmish Association Inc VA$419,866 Property Manager $60,991 $57,243 2023
Goodhue County Historical MN$419,837 Executive Director $63,357 $59,107 2024
Local Motion Project VA$419,835 Executive Director $88,937 $81,077 2024
Guild Of American Luthiers WA$423,111 President $55,260 $48,091 2023
Rising Youth Theatre AZ$419,761 Producing Artistic Collaborator $43,560 $40,722 2023
Mutual Dance Theatre And Arts Centers OH$419,726 Artistic & Executive Director $42,000 $42,000 2024
Arte Y Mana Inc PR$419,663 Executive Director $85,230 $85,230 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default44th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted41st

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 (Max Cormendy) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,452 is reasonable (approximately the 44th 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.