Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Unscripted

Executive Director / CEO

EIN 822846706
TN · NTEE A25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emma Supica, Executive Director / CEO ($8,550) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emma Supica — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$688 total compensation of comparable organizations → $71,392 $8,550
$2,46910th
$7,16025th
$20,795Median
$51,62275th
$62,81690th
$8,550This org · 27th
p10$2,469
p25$7,160
p50$20,795
p75$51,622
p90$62,816
$8,550

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 TN 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
Highlands Art League Inc FL$95,039 Treasurer $3,720 $3,563 2022
You Can Live History Inc CO$90,775 President $18,500 $16,876 2024
Paper Circle OH$89,941 Executive Dir $19,215 $19,934 2023
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $21,655 2023
Timeless Gifts IL$102,314 Executive Director $55,200 $51,628 2024
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $34,330 2024
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $5,907 2023
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $63,129 2023
Memphis Cultural Arts Enrichment TN$75,000 President $60,000 $60,000 2024
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $688 2024
Queens World Film Initiative Inc NY$69,060 Co-founder & Artistic Director $2,880 $2,412 2025
Mag Foundation CA$66,969 President $63,448 $53,662 2023
Working Artists And The Greater Economy Inc NY$120,266 Core Organizer $48,396 $42,833 2023
Fermata Arts Foundation Inc CT$66,300 President $3,248 $2,983 2023
The National Foundation For Musical MN$65,780 President $12,000 $11,613 2023
Culture Encounters VA$64,009 Founderexecutive Director $1,000 $919 2024
The Walter Hive AZ$123,495 Executive Director $75,790 $71,392 2023
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $34,841 2023
Arts Access South Carolina SC$130,873 Executive Di $50,500 $51,602 2023
Pulse Arts Inc CA$136,003 Executive Director $78,600 $64,569 2024
Dstl Arts CA$137,332 Founder, Executive Director; President $14,325 $11,768 2024
Xyayx The Movement Inc NY$139,000 Program Leader $12,335 $10,917 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Emma Supica) 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 22 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,550 is reasonable (approximately the 27th 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.