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PeerBasis
Compensation Comparability Determination

Carpe Diem Arts Inc

Executive Director / CEO

EIN 814336754
MD · NTEE A20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Peggy Sue Busy Graham, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 319 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Peggy Sue Busy Graham — reported title “Executive Director (thru 8/3/25)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

319 organizations qualified on sector, size, and geography 319 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $249,572 $50,000
$12,47110th
$33,81325th
$57,034Median
$77,82875th
$94,17790th
$50,000This org · 43rd
p10$12,471
p25$33,813
p50$57,034
p75$77,828
p90$94,177
$50,000

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 MD 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
New City Arts Initiative VA$364,446 Executive Director $83,276 $86,005 2025
Legends Do Live TX$364,008 Director $27,083 $29,745 2024
Camden Fireworks Incorporated NJ$363,657 Executive Director $62,414 $62,990 2023
Roxy Bremerton WA$363,396 Executive Director $72,459 $71,226 2024
Luma 8 IL$362,280 President $121,752 $131,418 2024
The Spark CO$362,046 Ed $12,190 $12,834 2024
Sage Studio & Gallery TX$367,809 President $65,292 $73,826 2023
Mid India Christian Mission FL$360,298 Executive Director $91,008 $96,640 2023
We Players CA$368,436 Artistic Director $55,000 $52,143 2024
Summit Artspace OH$359,966 Executive Di $69,197 $82,844 2023
Diaspora Arts Connection Inc CA$368,688 Executive Dir. $6,310 $5,982 2024
Space On The Farminc NY$359,689 Executive Director (Left 2024) $70,750 $70,192 2024
The Brooklyn Steppers Inc NY$359,620 Executive Director $41,500 $40,112 2025
Stecoah Valley Arts Crafts & NC$369,110 Executive Di $47,020 $51,967 2025
Beta-local Inc PR$369,234 Co-director $30,000 $31,703 2023
Handmade Arcade PA$369,502 Executive Director $64,500 $70,621 2024
Danzantes Unidos De California CA$369,632 Executive Director $50,000 $46,181 2025
The Summer Solstice Celebration Inc CA$358,935 Executive Dir. $60,000 $56,884 2024
Arts Council Of Lake Oswego OR$371,294 Executive Director $97,734 $99,649 2024
Allied Arts Association WA$356,635 Scholarships $7,560 $7,431 2024
Herencia Mariachi Academy CA$355,883 Instructor $80,458 $76,279 2024
Millburn Institute Of Talent NJ$373,033 Principal $7,510 $7,172 2025
Root Cause Research Center Inc KY$355,460 President $23,999 $28,309 2024
Coalition For African Americans In The Performing Arts MD$355,440 Executive Director $30,000 $31,703 2023
Hawthorne Arts Collaborative ME$373,179 Executive Dir. $60,000 $65,964 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2025 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 MD 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 default43rd
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted41st

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 (Peggy Sue Busy Graham) 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 319 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 43rd 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.