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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 510156140
IL · NTEE A510
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Gale, Executive Director / CEO ($17,583) against every comparable organization that fit the selection criteria — 333 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

333 organizations qualified on sector, size, and geography 333 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $453,424 $17,583
$3,46010th
$8,31425th
$18,765Median
$34,72475th
$51,31790th
$17,583This org · 48th
p10$3,460
p25$8,314
p50$18,765
p75$34,724
p90$51,317
$17,583

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 IL 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
Valley Art Association OR$69,007 Exec. Director $27,720 $25,509 2025
Queens World Film Initiative Inc NY$69,060 Co-founder & Artistic Director $2,880 $2,579 2025
Towne Street Theatre CA$69,090 Secretary $10,000 $8,783 2024
Maryland Conservatory Of Music Inc MD$69,212 President And Executive Director $74,268 $72,712 2023
Echo Park Film Center CA$69,228 Executive Director $45,090 $39,604 2024
East Austin Creative Coalition Inc TX$69,524 Executive Director $17,545 $18,379 2023
Friends Of Col Ben Stephenson House IL$68,398 Museum Director $44,318 $45,627 2023
Casoe Inc MI$68,300 Ceostore Manager $24,000 $27,005 2022
Move The World CA$68,220 President & Ceo $30,550 $26,142 2025
North Myrtle Beach Area Historical SC$69,735 Director $47,000 $48,589 2025
Arpi Publishing CA$68,026 Trustee $8,000 $7,234 2023
Historic Windsor Inc VT$69,919 Exec.director $50,262 $51,459 2024
Heath Community Arts Council OH$67,989 Executive Di $40,000 $44,366 2023
Missouri Veterinary Medical MO$70,046 Executive Di $3,473 $3,742 2024
Belmar Arts Council Inc NJ$70,101 Administrator $14,580 $13,241 2024
Faribault Community Television MN$67,798 Station Mngr $47,508 $47,749 2024
Center For Changes MI$67,764 President $33,600 $36,318 2023
Promoting Wellness Foundation MI$70,229 Treasurer/se $20,000 $20,998 2024
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $735 2024
Ardmore Little Theatre Inc OK$70,420 Office Staff $15,631 $18,025 2023
Monadnock Chorus NH$67,449 Artistic Director $12,300 $11,552 2024
Stanley Museum Inc ME$67,395 Executive Director $15,683 $16,445 2023
Peacepathways MO$67,313 Executive Di $74,596 $80,365 2024
Grippo Stage Company Inc IL$67,129 President/artistic Director $30,000 $30,886 2023
Russian Chamber Art Society VA$70,860 Treasurer, Director $3,500 $3,539 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted43rd

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 (Tiffany Gale) 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 333 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,583 is reasonable (approximately the 48th 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.