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PeerBasis
Compensation Comparability Determination

Lamb Center For Arts And Healing

Executive Director / CEO

EIN 814072566
VA · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Eliza Lamb, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$154 total compensation of comparable organizations → $138,186 $78,000
$14,49210th
$26,01725th
$40,932Median
$59,50775th
$78,54690th
$78,000This org · 89th
p10$14,492
p25$26,017
p50$40,932
p75$59,507
p90$78,546
$78,000

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 VA 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
North Country Studio Workshops Inc NH$221,522 Exec. Director $20,024 $18,120 2025
Extra Mile Student Center WA$218,788 Executive Director $60,000 $55,635 2023
Creative Hearts Inc NY$218,781 Director $33,800 $30,725 2024
Gustavo Dudamel Foundation Inc NY$222,977 Director Of Programs $42,000 $39,307 2023
Scalehouse OR$216,997 Executive Director $20,000 $18,684 2024
Chautauqua Regional Youth Ballet NY$223,805 Executive Di $42,482 $39,758 2023
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $31,746 2023
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $18,409 2024
Turning The Wheel Productions Inc CO$224,442 Facilitatorcoordinator $37,338 $37,080 2023
Artworks For Milwaukee Inc WI$224,879 Executive Director $54,615 $57,378 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $58,845 2023
National Parks Arts Foundation NM$214,695 President $57,500 $62,213 2024
Blackstone Valley Music And Performing Arts Collab MA$226,728 President $17,348 $15,278 2025
Light Industry Cinema Projects Ltd NY$226,957 Director $30,050 $27,316 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,418 2025
Michigan Arts Access MI$213,518 Executive Di $46,000 $47,763 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $54,106 2023
Southwest Judges Network CA$228,462 Vice President $1,000 $846 2025
Small School Inc NC$212,051 Chairman $102,000 $106,023 2024
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $20,884 2024
Hamilton-garrett Music And Arts Academy Inc MA$229,235 Executive Director $87,447 $79,050 2024
Cincinnati Music & Wellness Coalition OH$230,257 Ceo $50,000 $53,274 2024
Amp Up Arts AL$230,440 Executive Di $16,293 $17,708 2024
Los Angeles Theatre Academy Inc CA$231,447 Executive Dir. $20,310 $18,164 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $40,932 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default89th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted85th

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 (Dr Eliza Lamb) 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 123 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 89th 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.