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

The Defiance Community Cultural

Executive Director / CEO

EIN 651278275
OH · NTEE A32
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Tackett, Executive Director / CEO ($32,692) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,167 total compensation of comparable organizations → $101,793 $32,692
$21,89210th
$40,33625th
$56,430Median
$72,07775th
$94,05090th
$32,692This org · 16th
p10$21,892
p25$40,336
p50$56,430
p75$72,077
p90$94,050
$32,692

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 OH 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
Springfield Area Public Access VT$262,650 Former Exec Dir $46,565 $42,982 2024
Inside Out Media CA$266,598 Executive Direc $52,000 $41,178 2024
Okemo Valley Tv Corp VT$268,060 Director $67,717 $62,506 2024
Amesbury Community Television Inc MA$250,491 Exec. Dir. $42,148 $35,760 2023
Puget Sound Accesscarco Theater WA$270,706 Executive Director $59,211 $50,051 2023
Community Media Of The Foothills CA$246,617 Executive Dir. $66,620 $54,314 2023
Hamilton Wenham Community Access & Media Inc MA$277,593 Key Employee $58,173 $47,940 2024
Nevada County Digital Media Center CA$277,660 President $27,635 $21,319 2025
Community Television Network Inc IL$237,584 Executive Dir. $41,832 $37,715 2024
Christian Education Enterprises Inc IN$227,489 President $20,700 $20,019 2024
Billings Community Cable Corp MT$293,831 Executive Director $88,448 $87,434 2024
Salisbury Community Tv & Media Center Inc MA$298,299 Executive Director $78,832 $64,964 2024
Summit Public Radio And Tv Inc CO$298,564 Board Member $6,131 $5,391 2024
Chelsea Community Cable Television Inc MA$219,326 Executive Director $101,780 $81,714 2025
Talking Eyes Media Inc NJ$218,402 Executive Director $85,000 $71,653 2023
Hartford Public Access Television Inc CT$216,000 Executive Director $73,846 $63,496 2024
Pleasantville Community Television Inc NY$211,864 Station Manager $114,138 $94,584 2024
Saco River Community Television ME$210,663 Executive Di $60,802 $55,834 2024
New Castle Community Television Inc NY$310,078 Executive Di $122,837 $101,793 2024
Millis Community Media Inc MA$205,615 Board Treasurer $5,850 $5,167 2022
Duluth Superior Public Access Community Television MN$204,500 Co-executive Director $58,431 $52,948 2024
Thurston Community Television WA$204,206 Ceo $72,850 $59,814 2024
Mcminnville Community Media OR$193,881 Executive Director $74,192 $63,184 2024
Mount Mansfield Community Television VT$188,073 Executive Director $61,712 $56,963 2024
Behold The Lamb Ministries IL$331,541 President $30,000 $27,047 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted16th

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 (Sarah Tackett) 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 32 similarly situated organizations (Same NTEE sector (A32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,692 is reasonable (approximately the 16th 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.