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PeerBasis
Compensation Comparability Determination

Mountain Time Arts

Executive Director / CEO

EIN 822924553
MT · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Francesca Small-rodriguez, Executive Director / CEO ($86,068) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Francesca Small-rodriguez — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$138 total compensation of comparable organizations → $123,778 $86,068
$8,92510th
$22,65125th
$41,688Median
$57,59475th
$69,93890th
$86,068This org · 96th
p10$8,925
p25$22,651
p50$41,688
p75$57,594
p90$69,938
$86,068

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 MT 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
Chris Babcock Art Prep CA$267,281 President $64,835 $50,447 2024
Professional Artistic Research Projects OH$265,853 Executive Director $42,000 $40,084 2024
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $67,290 2023
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $57,617 2023
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $33,285 2024
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $45,363 2025
Southwest Music Education Association CA$262,512 President $6,000 $4,548 2025
Aya Art Co CA$270,714 Officer $275 $220 2023
Bas Fisher Invitational FL$271,264 Director & P $50,000 $42,325 2024
Hunakai Studio Of Fine Arts Inc MA$261,687 President $64,649 $53,894 2023
Utah Youth Symphony Orchestra Assoc UT$260,676 Board Chair $3,290 $3,124 2023
Greenwich Art Society Inc CT$260,507 President, Managing Direct $56,260 $47,532 2024
Photography Without Borders Inc PA$260,386 Executive Di $83,559 $77,303 2023
Borealis Art Guild MN$259,168 Director $8,000 $7,333 2023
Miano Academy Of Art Inc FL$257,897 President Non Voting Member $68,771 $58,214 2024
The Institute For Art And Olfaction CA$257,075 Executive Director $43,650 $34,967 2023
Arts Gowanus Inc NY$276,709 Executive Director $109,928 $89,508 2024
Bob Mizer Foundation CA$256,316 President $48,800 $37,971 2024
Emerald Coast Honors Orchestra Foundation Inc FL$256,242 Secretary $3,900 $3,399 2023
Be Frank Foundation CO$255,229 Managing Director $69,420 $61,752 2023
Allegheny Riverstone Center For The PA$279,022 Executive Director $30,000 $26,957 2024
Belvedere Series VA$254,087 Artistic Director $33,000 $27,971 2025
Junior High Incorporated CA$281,645 Executive Director $32,000 $24,899 2024
Kalamazoo Book Arts Center MI$251,216 Director $40,000 $36,244 2025
The Peacock Players Inc NH$250,630 Executive Di $61,154 $50,882 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default96th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 (Francesca Small-rodriguez) 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 141 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,068 is reasonable (approximately the 96th 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.