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PeerBasis
Compensation Comparability Determination

Alchemy Art Center

Executive Director / CEO

EIN 824766421
WA · NTEE A40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maria Michaelson, Executive Director / CEO ($32,270) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maria Michaelson — reported title “CO-DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22 total compensation of comparable organizations → $110,983 $32,270
$12,76210th
$32,93825th
$59,685Median
$78,59475th
$89,80990th
$32,270This org · 25th
p10$12,762
p25$32,938
p50$59,685
p75$78,594
p90$89,809
$32,270

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 WA 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
The Light Factory NC$294,949 Executive Di $46,442 $52,061 2024
Cuyahoga Valley Art Center OH$299,875 Executive Di $77,895 $89,506 2024
Stay Arts CA$300,980 Executive Director $35,229 $33,978 2023
Mooresville Artist Guild NC$302,180 Executive Dir. $21,839 $24,481 2024
Octagon Center For The Arts IA$310,524 Executive Director $47,000 $54,392 2025
Manhattan Graphics Center Inc NY$271,886 Board Member $5,850 $5,904 2023
Art Saint Louis MO$270,260 Executive Director $20,184 $23,878 2023
Cambridge Art Association MA$270,126 Executive Director $85,169 $83,032 2024
Center For Contemporary Arts TX$315,227 Executive Director $71,066 $77,123 2024
The Artist Book Foundation MA$269,033 Executive Director $30,585 $29,818 2024
Lansing Art Gallery & Education Center MI$320,045 Acting Executive Director $56,140 $64,722 2023
The Digs Chicago IL$263,945 Director $47,530 $50,694 2024
Winter Garden Art Association FL$321,429 Exec Director $59,654 $62,593 2023
Center For The Visual Arts WI$322,171 Executive Di $50,402 $57,107 2024
Washington Architectural Foundation DC$324,151 Executive Director $2,275 $2,166 2024
The Video Game History Foundation Inc CA$324,387 President / Executive Director $67,416 $63,156 2024
Watercolor Art Society-houston TX$330,071 Annual Members Exhibit Director $11,302 $11,949 2025
Pennsylvania Guild Of Craftsmen PA$333,636 Exec Dir Out $22,212 $24,031 2024
Sacramento Master Singers CA$250,238 Artistic Director $24,750 $23,871 2023
Associated Artists Of Pittsburgh PA$246,204 Executive Director $72,877 $81,174 2023
Plymouth Art Foundation Inc WI$338,171 Exec Dir $71,564 $81,084 2024
Clayart Guild Of The Hamptons Inc NY$245,843 Trustee $3,200 $3,137 2024
Maryland Art Place Inc MD$338,917 Executive Director $96,373 $100,636 2023
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $85,046 2024
Kansas City Artists Coalition MO$243,347 Executive Director $48,752 $57,674 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted20th

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 (Maria Michaelson) 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 64 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,270 is reasonable (approximately the 25th 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.