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PeerBasis
Compensation Comparability Determination

Gilmer Arts & Heritage Association

Executive Director / CEO

EIN 581448432
GA · NTEE A600
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pam Burns, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 142 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: Pam Burns — reported title “EXCUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $126,520 $48,000
$14,30910th
$28,79025th
$49,430Median
$63,61875th
$88,18490th
$48,000This org · 48th
p10$14,309
p25$28,790
p50$49,430
p75$63,618
p90$88,184
$48,000

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 GA 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
Riverside Arts Center Foundation Inc MI$405,796 Executive Dir. $88,580 $90,931 2024
Linton Incorporated OH$407,275 Executive Director $65,291 $70,808 2023
Hot House West UT$402,831 Executive Di $22,936 $23,346 2024
Child Hope International CA$410,405 Executive Director $94,738 $81,360 2024
Luminary Arts Corporation CA$410,560 President $60,331 $51,812 2024
Beaches Fine Arts Series Inc FL$401,211 Executive Di $81,764 $74,423 2025
Music Export Memphis TN$412,991 Executive Director. $90,857 $94,982 2024
Mondo Bizarro Productions LA$414,694 Executive Director $7,000 $7,893 2023
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $29,894 2025
New York Mills Arts Retreat MN$395,859 Exec Directo $46,833 $47,383 2023
Theater Reaching Young People & Schools MO$417,834 Executive Artistic Director $45,000 $47,402 2024
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $101,160 2023
Celebration Arts CA$392,684 Executive Director $32,083 $27,553 2024
Steel River Playhouse Inc PA$392,567 Artistic Dir $25,000 $25,527 2023
No Surf House OH$389,127 President $22,000 $23,174 2024
Roshni CO$423,743 Executive/artistic Director $99,000 $94,411 2024
The Gilbert Theater Inc NC$388,639 Artistic Director $24,000 $24,663 2024
Conundrum Theatre Company Inc CA$424,860 Executive Direc $88,720 $76,192 2024
Del Sol Performing Arts CA$386,620 Assistant Se $42,815 $37,856 2023
Yaa Samar Dance Theatre NY$386,500 Executive Director $52,400 $47,092 2024
Katia And Company Inc CA$427,041 President $1,800 $1,591 2023
Portland Taiko OR$430,188 Board Member $1,025 $947 2024
Urban Music Theatre Inc IN$430,269 Executive Director/vice Chairman $40,000 $41,952 2024
Cincinnati Children's Choir OH$431,289 Executive Director $44,425 $45,590 2025
Young Dance Inc MN$381,260 Executive Director $34,840 $35,249 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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)46th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted47th

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 (Pam Burns) 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 142 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 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.