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PeerBasis
Compensation Comparability Determination

Marigold Arts Development Inc

Executive Director / CEO

EIN 571096673
SC · NTEE A60
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Gould, Executive Director / CEO ($16,900) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,936 total compensation of comparable organizations → $74,606 $16,900
$6,99810th
$12,24425th
$18,141Median
$28,34075th
$45,56890th
$16,900This org · 46th
p10$6,998
p25$12,244
p50$18,141
p75$28,340
p90$45,568
$16,900

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 SC 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
Music From China Inc NY$104,010 Executive Director $28,200 $24,426 2024
Chinese Christian Church Music Institute CA$104,020 Admin $25,500 $21,107 2024
Team Sunshine Performance Corp PA$101,673 Co-artistic $28,280 $27,033 2024
Small Wonder Puppet Theatre Inc NY$97,235 Executive Director $55,215 $47,826 2024
Eicher Arts Center Inc PA$93,230 Coordinator $13,977 $13,755 2023
Five Myles Inc NY$113,371 Founder $50,000 $43,309 2024
Wake Forest Community Youth Orchestra NC$115,843 Executive Director (Ex-officio) $25,440 $25,197 2024
Korean American Youth Performing CA$116,512 President $30,000 $25,565 2023
The Stage Door Inc UT$87,427 Managing Dir $8,000 $7,848 2024
Mountain Home Arts Council Inc ID$83,708 Executive Director $16,294 $17,105 2023
Cor Mundi Center For Sacred Music TX$83,397 President And Artistic Director $6,500 $6,233 2024
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $28,776 2024
Studio Place Arts Inc VT$123,837 Executive Director $65,805 $63,489 2024
Oconee Youth Playhouse GA$82,270 Executive Di $7,450 $7,392 2023
United Lakes & Trail Riders Association MN$81,106 Gambling Manager $6,971 $6,603 2024
The Golandsky Institute Inc NY$125,617 President $16,635 $14,834 2023
The Shining Stars Project Inc CA$77,600 Chief Executive Officer $19,385 $16,519 2023
Americans For The Arts Foundation DC$76,278 President & Ceo $14,898 $12,902 2023
Shakespeare In Clark Park PA$74,437 Producing Artistic Director $4,000 $3,936 2023
Kairos Dance Theater Inc MA$73,305 President $13,960 $12,025 2024
Phoenix Womens Chorus AZ$71,318 Ex Officio $15,500 $13,920 2025
Youth Excellence Performing Arts Workshop OH$137,763 Executive Director $29,565 $30,016 2024
Manassas Community Chorale Inc VA$146,889 Executive Director And Vu Coordinator $9,171 $8,488 2024
Boerne Performing Arts TX$146,986 Artistic/tech Coordinator $20,000 $19,177 2024
California Music Center CA$148,884 Execdir To 6 $42,461 $35,145 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted42nd

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 (Mary Gould) 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 26 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,900 is reasonable (approximately the 46th 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.