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PeerBasis
Compensation Comparability Determination

Decatur Arts Alliance Inc

Executive Director / CEO

EIN 581836162
GA · NTEE A20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angie Macon, Executive Director / CEO ($67,125) against every comparable organization that fit the selection criteria — 312 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

312 organizations qualified on sector, size, and geography 312 within the band form the benchmarked peer set.

Distribution of comparable compensation

$272 total compensation of comparable organizations → $222,172 $67,125
$12,31410th
$32,36125th
$53,152Median
$71,28475th
$87,55790th
$67,125This org · 69th
p10$12,314
p25$32,361
p50$53,152
p75$71,284
p90$87,557
$67,125

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
Seattle Jazz Fellowship WA$407,549 Executive Director $60,625 $52,433 2024
Society Of American Business AZ$406,578 Executive Director $73,221 $70,034 2023
Lotus Education And Arts Foundation Inc IN$406,268 Exec Dir $31,513 $33,051 2023
Arts Bridging The Gap CA$406,175 Executive Director $50,708 $43,548 2023
Friends Of The Apostle Islands WI$411,004 Co-executive Director $43,740 $45,431 2023
Indian Cultural Heritage Foundation TX$404,841 Executive Di $17,000 $16,913 2023
Catskill Art Society Inc NY$411,785 Executive Director $70,000 $62,909 2023
Pesvebi Inc NY$412,518 President $2,800 $2,444 2024
Americans For The Arts Action Fund DC$412,729 President & Ceo - Until 05/24 $8,508 $7,212 2024
The People's Nonprofit Accelerator OR$413,022 Executive Director $77,830 $69,821 2024
Arkansas Climate League AR$413,023 Director $7,680 $8,340 2024
Bay Area Country Dance Society CA$413,563 Board Chair $1,694 $1,413 2024
Creative Santa Fe NM$413,644 Executive Director $109,583 $117,220 2023
French American Museum Exchange Inc CT$402,616 Exec Directo $102,183 $92,551 2024
Performing Arts And Science Academy Pasa SC$416,091 Executive Director $41,921 $42,247 2024
Hui Hoolana HI$399,678 President/treas $42,324 $36,605 2024
Coming Together Festival Of Dance & NY$399,596 Executive Director $25,064 $22,525 2023
Borrego Art Institute CA$417,523 Vice President $32,820 $27,377 2024
Black Mountain Swannanoa Valley Arts Center NC$417,832 Executive Director $72,000 $73,989 2023
Remix Education Inc KY$418,211 Vice President $69,600 $74,368 2023
Arhoolie Foundation CA$420,830 Executive Dir. $60,451 $51,915 2023
Artistic Freedom Initiative Inc NY$393,958 Co-executive Director & Secretary $157,338 $137,343 2024
Bell Arts Factory CA$392,272 Executive Director $62,972 $54,080 2023
Main Street Arts Inc NY$424,719 Executive Director & Curat $81,818 $73,530 2023
Bulk Space MI$424,846 Director $34,562 $34,461 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 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 default69th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted67th

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 (Angie Macon) 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 312 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,125 is reasonable (approximately the 69th 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.