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PeerBasis
Compensation Comparability Determination

Highlands Art League Inc

Executive Director / CEO

EIN 591211648
FL · NTEE A25Z
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcia Davis, Executive Director / CEO ($3,720) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marcia Davis — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$718 total compensation of comparable organizations → $74,533 $3,720
$2,63710th
$10,16325th
$22,608Median
$53,88775th
$65,25490th
$3,720This org · 17th
p10$2,637
p25$10,163
p50$22,608
p75$53,887
p90$65,254
$3,720

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
Unscripted TN$93,402 Executive Director $8,550 $8,927 2024
You Can Live History Inc CO$90,775 President $18,500 $17,619 2024
Paper Circle OH$89,941 Executive Dir $19,215 $20,810 2023
Timeless Gifts IL$102,314 Executive Director $55,200 $53,901 2024
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $22,608 2023
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $35,841 2024
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $6,167 2023
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $65,908 2023
Memphis Cultural Arts Enrichment TN$75,000 President $60,000 $62,640 2024
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $718 2024
Working Artists And The Greater Economy Inc NY$120,266 Core Organizer $48,396 $44,719 2023
Queens World Film Initiative Inc NY$69,060 Co-founder & Artistic Director $2,880 $2,518 2025
Mag Foundation CA$66,969 President $63,448 $56,023 2023
The Walter Hive AZ$123,495 Executive Director $75,790 $74,533 2023
Fermata Arts Foundation Inc CT$66,300 President $3,248 $3,114 2023
The National Foundation For Musical MN$65,780 President $12,000 $12,124 2023
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $36,374 2023
Culture Encounters VA$64,009 Founderexecutive Director $1,000 $959 2024
Arts Access South Carolina SC$130,873 Executive Di $50,500 $53,872 2023
Pulse Arts Inc CA$136,003 Executive Director $78,600 $67,411 2024
Dstl Arts CA$137,332 Founder, Executive Director; President $14,325 $12,286 2024
Xyayx The Movement Inc NY$139,000 Program Leader $12,335 $11,398 2023
Great River Taoist Center Inc VA$142,450 Director $36,000 $34,524 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 2022 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 (Marcia Davis) 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 23 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,720 is reasonable (approximately the 17th 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.