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PeerBasis
Compensation Comparability Determination

Waterworks Art Museum

Executive Director / CEO

EIN 510175533
MT · NTEE A400
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Hall Tooke, Executive Director / CEO ($31,091) against every comparable organization that fit the selection criteria — 32 in total — 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: Jennifer Hall Tooke — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,134 total compensation of comparable organizations → $89,287 $31,091
$9,81910th
$20,98325th
$31,657Median
$52,42075th
$65,28290th
$31,091This org · 44th
p10$9,819
p25$20,983
p50$31,657
p75$52,420
p90$65,282
$31,091

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 MT 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
The Heidelberg Project MI$151,440 Executive Di $96,000 $89,287 2024
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $51,585 2023
Dane Arts Mural Arts Inc WI$143,946 Executive Director $61,526 $59,610 2023
Name Publications Inc FL$143,624 President $6,000 $5,079 2024
Alleghany Highlands VA$143,122 Executive Di $36,790 $32,009 2024
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $75,542 2025
Michigan Fiber Festival Inc MI$142,147 Festival Coordinator $17,779 $16,536 2024
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $12,396 2024
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $22,465 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $29,808 2025
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $26,620 2024
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $63,632 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,134 2024
Copper Country Community Arts Council MI$122,447 Executive Director $43,986 $42,118 2023
Blair Center For The Arts Foundation KS$121,044 Director $28,995 $29,059 2023
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $43,018 2024
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $28,917 2023
Indy Convergence Inc IN$187,607 Managing Director $12,445 $12,175 2023
Through The Flower Corporation NM$116,522 Executive Di $35,000 $33,921 2024
Wartists Inc VA$189,850 President $29,000 $25,231 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $42,779 2023
Art At A Time Like This Inc NY$105,980 President $9,250 $7,754 2023
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $54,025 2024
Project Snap MI$205,925 Ceo $95,784 $89,085 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $9,557 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT cost of living and 2023 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 MT 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)34th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted44th

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 (Jennifer Hall Tooke) 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 32 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,091 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.