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PeerBasis
Compensation Comparability Determination

Transylvania Community Arts Council

Executive Director / CEO

EIN 581438276
NC · NTEE A26
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathy King, Executive Director / CEO ($58,750) against every comparable organization that fit the selection criteria — 794 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

794 organizations qualified on sector, size, and geography 794 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $277,320 $58,750
$4,75210th
$13,39825th
$28,796Median
$47,73875th
$64,24890th
$58,750This org · 86th
p10$4,752
p25$13,398
p50$28,796
p75$47,738
p90$64,248
$58,750

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
Columbia County Historical & Genealogical Society PA$130,316 Executive Director $5,000 $4,826 2024
Asi-kp Inc VA$129,620 Exec Director $9,000 $8,410 2024
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $107,862 2023
The Institute For Jewish Research MA$129,559 President $59,500 $51,746 2024
Culture Mill Inc NC$130,625 Director $46,866 $45,658 2025
Friends Of The St Augustine Amphitheatre Inc FL$130,774 Director $2,000 $1,872 2023
Arts Access South Carolina SC$130,873 Executive Di $50,500 $52,494 2023
San Antonio Art League TX$129,113 Committee Chair $6,000 $5,659 2025
Hola Cultura DC$131,035 Executive Director And Director $55,900 $48,877 2023
Northern Ohio Children's Performing OH$129,032 Executive Director $64,419 $66,033 2024
Afrikan Poetry Theatre Inc NY$131,100 Executive Director $25,000 $21,300 2025
Miami Short Film Festival Inc FL$131,124 Executive Director $36,000 $33,697 2023
Wildstar Academy OR$128,981 Executive Director $6,000 $5,393 2024
Amarillo Youth Choirs Inc TX$131,155 Executive Di $45,480 $45,330 2023
Southwest Seattle Historical Society WA$128,815 Executive Dir. $60,138 $52,109 2024
North Texas Society Of History & Culture TX$131,331 Executive Director $15,500 $15,006 2024
River Valley Pioneer Museum TX$131,346 Executive Dir. $37,000 $35,820 2024
Museum Of The West Texas Frontier TX$128,710 Director $10,615 $10,276 2024
7 Rivers Alliance Inc WI$128,687 Executive Di $77,942 $78,779 2024
General John A Logan Museum IL$128,680 Executive Di $27,300 $26,742 2023
Dance Films Association Inc NY$128,646 Executive Director $38,750 $34,890 2023
Speedwell Projects ME$131,474 Managing Director $33,246 $32,219 2024
The Living Bible Museum Inc OH$128,599 Trustee $12,020 $12,321 2024
Capitol Historic Trust Inc DC$131,573 President $25,000 $21,859 2023
Magical Strings Of Youth Nfp IL$128,512 President $15,000 $14,693 2023

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 default86th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted82nd

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 (Kathy King) 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 794 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,750 is reasonable (approximately the 86th 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.