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PeerBasis
Compensation Comparability Determination

The Ibma Foundation Inc

Executive Director / CEO

EIN 824785593
NC · NTEE A12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nancy Cardwell, Executive Director / CEO ($22,000) against every comparable organization that fit the selection criteria — 1596 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Cardwell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,596 organizations qualified on sector, size, and geography 1,596 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $277,320 $22,000
$5,45410th
$16,73825th
$34,686Median
$52,53875th
$69,25990th
$22,000This org · 33rd
p10$5,454
p25$16,738
p50$34,686
p75$52,538
p90$69,259
$22,000

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 NC 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
Texas Early Music Project TX$172,531 Artistic Director $24,550 $27,512 2021
Border Belt Reporting Inc NC$172,493 President $25,000 $25,000 2024
Northwest Arkansas African American Heritage Association Inc AR$172,408 President $23,000 $25,021 2024
Dance Wisconsin Inc WI$172,236 Director $5,200 $5,120 2025
Kentucky Derby Festival Foundation KY$172,234 President & Ceo $10,580 $11,001 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $32,016 2025
Carpinteria Valley CA$172,123 Exec Dir & C $95,610 $79,901 2024
Snap Cultural Events Inc FL$173,240 President $33,660 $31,507 2023
Zgd Inc NY$173,301 Director $1,000 $901 2023
Alamosa Chamber Of Commerce CO$171,865 Executive Dir. $54,590 $52,156 2023
Indiana Ballet Theatre Nw Inc IN$173,520 Founding Artistic Director $14,100 $14,020 2025
Daisy Airgun Museum AR$173,604 Director $18,000 $20,160 2023
88 International Corp NY$171,603 President $23,650 $20,683 2024
Columbus Ohio Firefighters Museum Inc OH$171,440 Executive Director $33,000 $33,827 2024
Clarkston Conservatory Of Music Inc MI$173,865 Director $16,465 $16,448 2024
Cappies Of The National Capital Area VA$173,867 Program Directo $3,125 $2,920 2024
Hammond Cultural Foundation Inc LA$171,408 Executive Di $47,515 $50,636 2024
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $34,852 2024
Friends Of The Museums Of Florida FL$173,934 Museum Direc $2,110 $1,975 2023
Wild Space Inc WI$173,970 Managing Dir $26,594 $26,880 2024
Ligonier Valley Historical Society PA$174,053 Director $63,110 $62,708 2023
Renovare Music Inc OH$174,055 Executive Director $36,000 $37,992 2023
Downtown Asheboro Inc NC$174,078 Executive Director $9,390 $9,148 2025
Indexical Inc CA$171,200 Executive Di $48,954 $40,911 2024
Unruly Arts OH$174,101 Executive Director $62,400 $65,853 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default33rd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted31st

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 (Nancy Cardwell) 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 1596 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,000 is reasonable (approximately the 33rd 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.