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PeerBasis
Compensation Comparability Determination

Key West Art Center Inc

Executive Director / CEO

EIN 590965823
FL · NTEE A51Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sean P Dwyer, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sean P Dwyer — reported title “2ND VICE PRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,933 total compensation of comparable organizations → $116,624 $3,000
$22,55210th
$32,91425th
$50,945Median
$68,61575th
$76,61490th
$3,000This org · 0th
p10$22,552
p25$32,914
p50$50,945
p75$68,615
p90$76,614
$3,000

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 FL 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
Rourke Art Gallery Museum MN$194,018 Executive Director $50,000 $54,145 2023
Hmong Museum Of Minnesota MN$211,158 Executive Director $29,714 $30,448 2025
Randolph County Community Arts Council WV$183,754 Executive Director $51,156 $57,440 2025
Bellefonte Art Museum For Centre County PA$182,079 Director $58,000 $61,569 2024
Sculpture Trails Inc IN$230,668 Treasurer $3,504 $3,933 2024
Ridgefield Guild Of Artists CT$233,111 Executive Director $29,800 $29,743 2024
Monroe-walton Center For The Arts Inc GA$235,995 Executive Dir. $44,294 $47,409 2024
George & Leah Mckenna Museum Of African American Art LA$236,523 Office Manager $66,950 $78,475 2024
Soo Visual Arts Center Inc MN$249,179 Executive Director $69,549 $75,314 2023
Arlington Artists Alliance VA$253,157 Exec Dir $61,352 $63,058 2024
Caroline County Council Of Arts Inc MD$261,426 Former Executive Director $47,975 $47,744 2024
Grants Pass Museum Of Art OR$263,233 Executive Director $43,000 $42,507 2024
Robert & Ellen Haan Museum Of IN$276,084 Administrati $28,138 $32,519 2023
Cedarburg Art Museum & Society Inc WI$280,277 Executive Director $68,199 $75,817 2024
Liberty Arts Inc NC$281,926 Executive Di $5,250 $5,774 2024
Journeys In Education Inc NH$293,577 Executive Director $34,692 $34,099 2024
Trustees Of The Tw Wood Gallery VT$294,965 Executive Director $65,769 $70,467 2024
Cue Art Foundation NY$297,378 Executive Direc $121,244 $116,624 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Sean P Dwyer) 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 18 similarly situated organizations (Same NTEE sector (A51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 0th 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.