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PeerBasis
Compensation Comparability Determination

Lily And Earle M Pilgrim Art Foundation

Executive Director / CEO

EIN 811279945
DC · NTEE A40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peter Stebbins, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 429 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Peter Stebbins — reported title “PRESIDENT/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

429 organizations qualified on sector, size, and geography 429 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $493,408 $48,000
$3,52110th
$10,08625th
$23,766Median
$45,20875th
$62,43690th
$48,000This org · 79th
p10$3,521
p25$10,086
p50$23,766
p75$45,208
p90$62,436
$48,000

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 DC 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
Jackson County Historical Society IA$84,497 Curator $25,000 $30,299 2024
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $39,942 2024
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $25,195 2023
The National Museum Of The PA$85,055 Curator & Mu $8,875 $10,086 2023
Leesburg Art Festival Inc FL$83,828 Executive Di $21,731 $22,597 2024
One Reel WA$83,772 Executive Director $7,842 $7,771 2024
The Nolumbeka Project Inc MA$83,733 President $250 $256 2023
Accuracy In Academia Inc DC$85,232 Chairman $23,500 $23,500 2023
Mountain Home Arts Council Inc ID$83,708 Executive Director $16,294 $19,752 2023
Overfield Tavern Museum OH$85,394 Director $44,082 $51,679 2024
Spirit Of Harmony Foundation Inc IL$85,413 Executive Di $30,000 $32,645 2024
Ukrainian American MI$83,474 Executive Di $36,000 $42,344 2023
Cor Mundi Center For Sacred Music TX$83,397 President And Artistic Director $6,500 $7,197 2024
Mainstreet Las Vegas Inc NM$85,591 Executive Director $25,000 $29,763 2024
Scandinavian Heritage Association Inc ND$83,315 Office Manager $12,347 $15,441 2023
Cmc Leverage Lender Inc CA$85,738 Executive Director $12,422 $11,567 2025
Spaces OH$85,801 Frmr Exec Di $58,702 $68,819 2024
Central Stage Theatre Of County Kitsap WA$85,801 Executive Dir. $12,504 $12,391 2024
Ohio To Erie Trail Fund OH$83,119 Exec Director-non Voting $36,000 $42,204 2024
Minnesota Association Of Letter Carriers MN$85,874 President $7,661 $8,626 2023
Sephardi Voices Usa Inc FL$86,014 President/tr $7,250 $7,539 2024
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $33,229 2024
Order Of The Crown Of Charlemagne MN$86,158 Registrar Ge $3,685 $3,926 2025
Whitesville Historical Society Inc KY$86,210 Executive Di $21,012 $25,725 2023
Vasa Order Of America National IL$86,295 Archivist $50,404 $54,849 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default79th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted74th

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 (Peter Stebbins) 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 429 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 79th 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.