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PeerBasis
Compensation Comparability Determination

The Light Factory

Executive Director / CEO

EIN 510185359
NC · NTEE A400
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kay Tuttle, Executive Director / CEO ($46,442) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $99,005 $46,442
$11,86910th
$29,16825th
$54,124Median
$70,24675th
$80,04090th
$46,442This org · 39th
p10$11,869
p25$29,168
p50$54,124
p75$70,246
p90$80,040
$46,442

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 NC 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
Alchemy Art Center WA$292,178 Co-director $32,270 $28,787 2023
Cuyahoga Valley Art Center OH$299,875 Executive Di $77,895 $79,847 2024
Stay Arts CA$300,980 Executive Director $35,229 $30,311 2023
Mooresville Artist Guild NC$302,180 Executive Dir. $21,839 $21,839 2024
Octagon Center For The Arts IA$310,524 Executive Director $47,000 $48,522 2025
Center For Contemporary Arts TX$315,227 Executive Director $71,066 $68,799 2024
Manhattan Graphics Center Inc NY$271,886 Board Member $5,850 $5,267 2023
Art Saint Louis MO$270,260 Executive Director $20,184 $21,301 2023
Cambridge Art Association MA$270,126 Executive Director $85,169 $74,070 2024
Lansing Art Gallery & Education Center MI$320,045 Acting Executive Director $56,140 $57,737 2023
The Artist Book Foundation MA$269,033 Executive Director $30,585 $26,599 2024
Winter Garden Art Association FL$321,429 Exec Director $59,654 $55,838 2023
Center For The Visual Arts WI$322,171 Executive Di $50,402 $50,943 2024
Washington Architectural Foundation DC$324,151 Executive Director $2,275 $1,932 2024
The Video Game History Foundation Inc CA$324,387 President / Executive Director $67,416 $56,340 2024
The Digs Chicago IL$263,945 Director $47,530 $45,223 2024
Watercolor Art Society-houston TX$330,071 Annual Members Exhibit Director $11,302 $10,660 2025
Pennsylvania Guild Of Craftsmen PA$333,636 Exec Dir Out $22,212 $21,437 2024
Plymouth Art Foundation Inc WI$338,171 Exec Dir $71,564 $72,333 2024
Maryland Art Place Inc MD$338,917 Executive Director $96,373 $89,775 2023
Sacramento Master Singers CA$250,238 Artistic Director $24,750 $21,295 2023
Associated Artists Of Pittsburgh PA$246,204 Executive Director $72,877 $72,414 2023
Clayart Guild Of The Hamptons Inc NY$245,843 Trustee $3,200 $2,799 2024
Lenawee Council For The Visual Arts MI$346,125 Executive Director $68,750 $66,907 2025
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $75,868 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default39th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted35th

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 (Kay Tuttle) 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 66 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,442 is reasonable (approximately the 39th 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.