Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Yeiser Art Center Inc

Executive Director / CEO

EIN 610651822
KY · NTEE A400
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lexie Millikan, Executive Director / CEO ($42,921) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $89,583 $42,921
$6,44410th
$19,06725th
$31,386Median
$53,36675th
$68,72990th
$42,921This org · 57th
p10$6,444
p25$19,067
p50$31,386
p75$53,366
p90$68,729
$42,921

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 KY 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
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $54,205 2024
Project Snap MI$205,925 Ceo $95,784 $89,382 2024
Wartists Inc VA$189,850 President $29,000 $25,315 2024
Indy Convergence Inc IN$187,607 Managing Director $12,445 $12,216 2023
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $29,013 2023
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $43,161 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $9,588 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,141 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $52,058 2023
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $50,387 2024
Artlink Inc IN$219,091 Executive Dir. $61,908 $59,023 2024
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $63,843 2024
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $26,709 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $31,409 2024
Gallery Route One CA$224,306 Executive Dir. $40,174 $31,362 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $29,907 2025
Martha's Vineyard Art Association MA$225,167 Gallery Dire $15,335 $12,826 2023
The Sculpture Center OH$226,726 Executive Di $66,626 $65,682 2023
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $22,540 2024
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $12,438 2024
Maine Crafts Association ME$233,069 Executive Director $20 $19 2023
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $75,793 2025
Vienna Arts Society Inc VA$235,835 Art Center D $15,000 $13,481 2023
Open Studios Inc CO$238,827 Executive Director $55,000 $49,088 2023
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $51,757 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default57th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted55th

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 (Lexie Millikan) 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 44 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,921 is reasonable (approximately the 57th 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.