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PeerBasis
Compensation Comparability Determination

Carole Kneeland Project For

Executive Director / CEO

EIN 742988988
TX · NTEE A023
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shannon Hammel, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 1160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Shannon Hammel — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,160 organizations qualified on sector, size, and geography 1,160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $278,238 $70,000
$5,19310th
$15,63325th
$32,864Median
$51,59675th
$67,90490th
$70,000This org · 92nd
p10$5,193
p25$15,633
p50$32,864
p75$51,596
p90$67,904
$70,000

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 TX 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
District One Community Education PA$148,914 Executive Di $35,000 $33,018 2025
California Music Center CA$148,884 Execdir To 6 $42,461 $35,602 2024
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $11,222 2023
The Charnley-persky House Museum IL$149,312 Executive Director - Term $6,193 $6,087 2023
Self Knowledge Symposium Foundation NC$148,687 Accountant $18,000 $18,593 2023
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $86,537 2023
Polska Szkola Im Marii Konopckiej Nfp IL$149,506 President $5,300 $5,060 2024
African American Heritage Society TN$149,506 Executive Dir. $27,440 $28,834 2023
School Science And Mathematics Association OK$148,325 Executive Director $12,000 $12,831 2024
Academy Of Community Theatre CO$148,319 Director $24,435 $22,751 2024
Stockyards Plaza Inc SD$149,752 Executive Director $76,301 $81,767 2024
Inta Inc NY$149,778 Artistic Director $83,662 $75,576 2023
The Museum Of North Texas History TX$148,127 Executive Director $27,692 $26,898 2024
Hunterdon County Historical Society NJ$150,272 Executive Adminstrator $60,000 $52,018 2024
Community Arts And Culture Inc FL$147,543 President $11,500 $10,490 2024
Orchestra 2001 Inc PA$150,514 Executive Director $98,059 $94,953 2024
Hispanics Avanzando Hispanics -- Dba Hispanic Chamber Cincinnati Foundation OH$150,551 Board Of Directors $7,200 $7,624 2023
Illustration Institute ME$147,443 Co Founder $37,692 $36,649 2024
Open Eye Pictures Inc CA$147,325 President $105,600 $88,542 2024
Yara Arts Group NY$150,689 Artistic Director & Board Member $20,750 $18,207 2024
International Institute For Mesopotamian Area Studies CA$150,725 Deputy Director $18,000 $15,538 2023
National Society Of The Daughters Of The OK$147,152 President $7,500 $8,256 2023
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,243 2025
Cleveland Art Association OH$150,890 Director/secretary $3,705 $3,811 2024
Organizacion De Tlaxcaltecas Usa Inc CA$150,947 President $40,000 $33,538 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default92nd
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted92nd
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 (Shannon Hammel) 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 1160 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 92nd 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.