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PeerBasis
Compensation Comparability Determination

Arts Gowanus Inc

Executive Director / CEO

EIN 753192120
NY · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Johnny Thornton, Executive Director / CEO ($109,928) against every comparable organization that fit the selection criteria — 148 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: Johnny Thornton — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$170 total compensation of comparable organizations → $152,016 $109,928
$9,09810th
$27,74925th
$51,747Median
$70,80975th
$86,08690th
$109,928This org · 97th
p10$9,098
p25$27,749
p50$51,747
p75$70,809
p90$86,086
$109,928

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 NY 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
Allegheny Riverstone Center For The PA$279,022 Executive Director $30,000 $33,108 2024
Junior High Incorporated CA$281,645 Executive Director $32,000 $30,579 2024
Bas Fisher Invitational FL$271,264 Director & P $50,000 $51,981 2024
Aya Art Co CA$270,714 Officer $275 $270 2023
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $55,712 2025
West Texas Conservatory TX$283,329 President $46,928 $53,483 2023
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $40,879 2024
Lancaster Creative Factory PA$284,765 Executive Director $25,000 $28,404 2023
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $70,761 2023
Center For Architecture And Design CA$285,759 Executive Director $11,142 $10,962 2023
Chris Babcock Art Prep CA$267,281 President $64,835 $61,956 2024
San Francisco Writers Conference CA$286,328 President $18,000 $17,201 2024
Mountain Time Arts MT$266,610 Executive Dir. $86,068 $105,703 2023
Northville Art House Inc MI$287,460 Executive Di $70,000 $79,958 2024
Professional Artistic Research Projects OH$265,853 Executive Director $42,000 $49,229 2024
Manship Artist Residence And Studios Inc MA$287,794 President $38,000 $38,905 2023
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $82,641 2023
Southwest Music Education Association CA$262,512 President $6,000 $5,585 2025
Hunakai Studio Of Fine Arts Inc MA$261,687 President $64,649 $66,190 2023
Union Hall CO$292,190 Executive Di $52,832 $56,062 2024
Northeast Iowa School Of Music IA$292,244 Board Member $144 $170 2025
Utah Youth Symphony Orchestra Assoc UT$260,676 Board Chair $3,290 $3,836 2023
Greenwich Art Society Inc CT$260,507 President, Managing Direct $56,260 $58,376 2024
Photography Without Borders Inc PA$260,386 Executive Di $83,559 $94,939 2023
Little Eagle Arts Foundation WI$293,631 Executive Director $32,280 $37,307 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)98th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted95th

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 (Johnny Thornton) 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 148 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $109,928 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.