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PeerBasis
Compensation Comparability Determination

Monroe Council Of The Arts Corporation

Executive Director / CEO

EIN 650737532
FL · NTEE A260
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Young, Executive Director / CEO ($91,700) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$541 total compensation of comparable organizations → $111,820 $91,700
$28,99810th
$46,54525th
$62,475Median
$75,50475th
$88,96590th
$91,700This org · 97th
p10$28,998
p25$46,545
p50$62,475
p75$75,504
p90$88,965
$91,700

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
Charleston Artist Guild SC$396,366 Business Manager/director $45,177 $50,170 2024
The Arts Council Inc FL$398,339 Executive Director $66,018 $66,018 2024
Newton Cultural Alliance Inc MA$391,524 Managing Director $50,000 $49,241 2023
Arts Council Of Greenwood County SC$390,723 Executive Di $51,993 $57,739 2024
Central California Art League Inc CA$390,680 Secretary $45,676 $41,985 2024
Riverside Arts Council CA$389,080 Secretary/exedi $100,000 $89,549 2025
Brooklyn Arts Music Academy NC$385,194 Executive Di $47,480 $50,877 2025
The Arts Council Of Pendleton Inc OR$406,602 Executive Direc $52,800 $53,737 2023
Columbus Area Arts Council Inc IN$408,144 Executive Director $79,423 $89,157 2024
Haywood County Arts Council Inc NC$382,460 Executive Di $43,270 $47,592 2024
Bare Hands Gallery Inc AL$411,590 Executive Director $52,790 $60,709 2024
Chicago Cultural Alliance IL$374,863 Executive Dir. $80,927 $84,691 2024
Missoula Cultural Council MT$371,037 Executive Dir. $78,110 $89,627 2024
Allied Arts Of Whatcom County WA$366,470 Executive Director $84,828 $78,760 2025
Mclean County Arts Center IL$424,947 Executive Di $74,000 $77,442 2024
York Art Association Inc PA$426,433 Executive Di $56,165 $59,621 2024
Lancaster County Council Of The Arts SC$428,114 Executive Director $44,000 $48,863 2024
Bossier Arts Council LA$357,335 Executive Di $34,833 $42,035 2023
Umpqua Valley Arts Association OR$433,852 Executive Di $69,800 $69,000 2024
Eastern Oregon Regional Arts Council OR$354,565 Executive Director $42,444 $41,958 2024
Greater Denton Arts Council Inc TX$351,567 Director $71,000 $77,835 2023
Holland Area Arts Council MI$346,762 Secretary $15,538 $17,072 2024
Empire Arts Center ND$445,124 Executive Director $52,402 $63,023 2023
Vox Populi Inc PA$345,512 Executive Di $59,367 $64,882 2023
Craftnow Philadelphia PA$345,464 Executive Director $90,913 $96,508 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 default97th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted97th

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 (Elizabeth Young) 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 59 similarly situated organizations (Same NTEE sector (A26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,700 is reasonable (approximately the 97th 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.