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PeerBasis
Compensation Comparability Determination

Oklahoma Community Based Providers

Executive Director / CEO

EIN 731379944
OK · NTEE A20Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Samantha Galloway, Executive Director / CEO ($92,500) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$248 total compensation of comparable organizations → $133,512 $92,500
$7,41810th
$21,54225th
$38,809Median
$55,27475th
$68,94690th
$92,500This org · 98th
p10$7,418
p25$21,542
p50$38,809
p75$55,274
p90$68,946
$92,500

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 OK 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
Discovery Trail Inc NY$280,393 Executive Director $70,510 $54,754 2025
Wormfarm Institute Inc WI$280,067 Director $74,000 $68,171 2024
Italian Cultural Center MN$279,445 Director - Adult Language School $23,356 $20,959 2023
40 West Arts Inc CO$281,460 Pt Exec Director $38,000 $32,142 2024
Flamenco Works Inc NM$278,587 Vice Preside $35,000 $33,206 2024
Center For Performing Arts Minneapolis MN$282,382 Executive Director $48,493 $42,267 2024
Meetinghouse Arts ME$277,723 Executive Director $50,000 $44,165 2024
Bee Cave Arts Foundation TX$283,079 Board President $340 $309 2023
Next Edge Arts Inc NY$277,332 Artistic Dir $10,250 $8,411 2023
Outspokane WA$284,055 Executive Director $70,000 $55,283 2024
People And Stories Gente Y Cuentos NJ$276,496 Exec. Direct $69,731 $54,918 2024
Boston Art Review Inc MA$276,312 President $74,906 $59,376 2024
Friends Of The Chief Foundation Inc CO$275,989 Executive Director $9,500 $9,301 2021
Wombwork Productions Inc MD$285,003 Executive Dir. $40,455 $33,362 2024
Le Mondo MD$285,096 Executive Director $59,808 $50,779 2023
Orion Art Center MI$275,474 Executive Di $53,309 $48,537 2024
International Network Of Creatives FL$285,495 President/di $115,962 $96,093 2024
Makeshift WA$286,163 Executive Director $20,825 $16,447 2024
Godfrey Daniels PA$274,421 Executive Director $40,000 $35,186 2024
Mccoy Rigby Arts Inc CA$286,386 President $14,280 $11,198 2023
Suntan Art Center Inc FL$286,604 Co-director $20,254 $16,784 2024
Arts Empowerment Project Inc NC$286,962 Ceo $50,000 $46,918 2023
Imagination Fort Worth TX$287,534 Executive Director $68,735 $62,441 2023
Big Medium TX$272,568 Executive Director $88,723 $78,287 2024
Brazilian Cultural Arts Center Of Santa Barbara CA$288,472 Presidentceo $34,500 $27,055 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default98th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted98th

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 (Samantha Galloway) 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 313 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,500 is reasonable (approximately the 98th 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.