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PeerBasis
Compensation Comparability Determination

Holly Springs Center

Executive Director / CEO

EIN 813892838
SC · NTEE A90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Thomas, Executive Director / CEO ($35,316) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,788 total compensation of comparable organizations → $160,140 $35,316
$22,68810th
$37,95725th
$62,256Median
$75,08175th
$114,79290th
$35,316This org · 23rd
p10$22,688
p25$37,957
p50$62,256
p75$75,081
p90$114,792
$35,316

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 SC 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
Arte Y Mana Inc PR$419,663 Executive Director $85,230 $82,785 2024
Springtime Tallahassee Festival Inc FL$413,087 Executive Director $52,929 $47,662 2023
Chatfield Center For The Arts Inc MN$427,659 Part Year Ex $65,865 $60,594 2024
Workshop 13 Inc MA$428,532 Executive Di $59,780 $50,015 2024
Arts & Business Council Of Miami Inc FL$438,365 Executive Director $99,000 $84,358 2025
Friends Of The Wright Opera House Inc CO$390,542 Former - Executive Director $35,689 $32,803 2023
Chicago Artists Coalition IL$451,588 Executive Director $50,329 $47,428 2023
Elite Music Competition Corp NJ$385,466 President $62,940 $52,320 2024
River Oaks Square Arts & Craft Center LA$458,843 Executive Dir. $61,445 $64,855 2023
Lubbock Experience Inc TX$378,172 Executive Director $171,946 $160,140 2024
The Episcopal Actors' Guild NY$462,407 Executive Di $194,093 $159,085 2025
San Jose Multicultural Artists Guild Inc CA$464,731 Executive Dir. $35,900 $29,715 2023
Colorado West Performing Arts CO$465,186 Executive Di $9,843 $8,788 2024
Zygote Press Inc OH$466,315 Executive Di $81,080 $79,955 2024
Arts Benicia CA$365,359 Executive Director $68,880 $55,377 2024
Society For History And Racial MI$477,508 Executive Di $72,488 $71,718 2023
Jamestowne Society Inc VA$491,201 Executive Director $62,275 $55,983 2024
Augusta Ferry Authority Inc KY$492,569 President $23,492 $23,499 2024
Loose Ends Project WA$344,763 Exec Director $90,000 $75,022 2024
Common Wealth Mural Collaborative MA$496,966 President $84,423 $70,633 2024
Latitude Inc Nfp IL$499,033 Executive Director $75,000 $66,880 2025
Creative Girls Rock TN$334,820 Executive Di $68,106 $66,653 2024
Studio By The Tracks Inc AL$506,184 Executive Director $63,545 $63,917 2024
Community Artists Collective TX$508,383 Exec Dir $40,000 $37,253 2024
Heal The Hood Foundation Of Memphis TN$328,777 Ceo/executive Director $28,550 $27,941 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default23rd
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Matthew Thomas) 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 44 similarly situated organizations (Same NTEE sector (A90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,316 is reasonable (approximately the 23rd 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.