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PeerBasis
Compensation Comparability Determination

Just Enterprises Inc

Executive Director / CEO

EIN 611176695
KY · NTEE A24Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joan C Frisz, Executive Director / CEO ($72,766) against the 2000 closest of 2,773 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

2,773 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$19 total compensation of comparable organizations → $205,521 $72,766
$7,55710th
$20,82425th
$38,650Median
$55,41775th
$72,30490th
$72,766This org · 90th
p10$7,557
p25$20,824
p50$38,650
p75$55,417
p90$72,304
$72,766

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
Habitot Childrens Museum CA$263,010 Executive Dir. $9,600 $7,716 2023
Umatilla County Historical Society OR$263,172 Executive Direc $37,867 $31,793 2024
Gospel Tract Society Inc MO$263,217 President $49,879 $49,173 2023
Grants Pass Museum Of Art OR$263,233 Executive Director $43,000 $36,101 2024
Pandora Productions Inc KY$262,918 Artistic Direct $23,208 $21,961 2025
Radiance Ministries TX$262,904 Director $160,000 $144,698 2024
Reconciliation An Intl Network Of Churches And PA$262,893 President $12,500 $11,269 2024
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $26,673 2024
Springfield Area Public Access VT$262,650 Former Exec Dir $46,565 $42,373 2024
The Massachusetts Review Inc MA$262,636 Managing Editor $36,864 $30,834 2023
Tinker Swiss Cottage Inc IL$262,634 Executive Di $55,965 $49,742 2024
Rhode Island Black Storytellers RI$263,583 Executive Director $60,643 $52,571 2024
Southwest Music Education Association CA$262,512 President $6,000 $4,564 2025
Renovation In Music Education DC$262,501 President $119,086 $97,268 2023
Art Camp 504 LA$262,363 Executive Director $51,150 $50,921 2024
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $32,791 2023
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $17,484 2024
Mirabel Pictures CA$262,326 President $56,000 $45,009 2023
Jacksonville Symphony Society IL$263,856 Executive Director $6,070 $5,395 2024
Spokane Childrens Theatre Inc WA$263,896 Director $68,449 $53,976 2025
The Digs Chicago IL$263,945 Director $47,530 $42,245 2024
Wayword Inc CA$263,967 Ceo/officer $54,436 $42,496 2024
Yale Alumni Chorus Foundation Inc CT$262,203 Admin. Director $66,589 $56,446 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $52,062 2024
Coutts Memorial Museum Of Art Inc KS$263,982 Executive Director $66,250 $64,706 2024

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 default90th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted88th

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 (Joan C Frisz) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,766 is reasonable (approximately the 90th 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.