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PeerBasis
Compensation Comparability Determination

Northwest Michigan Arts & Culture

Executive Director / CEO

EIN 831282144
MI · NTEE A25
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Gillett, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 93 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

93 organizations qualified on sector, size, and geography 93 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $113,401 $48,000
$11,29110th
$24,63025th
$39,084Median
$57,94775th
$74,67990th
$48,000This org · 60th
p10$11,291
p25$24,630
p50$39,084
p75$57,947
p90$74,679
$48,000

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 MI 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
Catholic Literary Arts TX$187,228 President And Founder $19,500 $18,898 2024
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $47,010 2025
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $25,245 2023
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $30,410 2023
Collective Arts Network OH$196,157 Executive Di $50,000 $51,307 2024
Joy Engine Inc WI$181,262 Executive Director $87,550 $88,584 2024
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $24,354 2024
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $44,822 2025
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $20,619 2023
Institute 193 Incorporated KY$176,991 Board Chair $25,000 $26,790 2023
Naperville Art League IL$201,956 Director $10,676 $10,469 2023
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $45,098 2023
La A Schools Inc LA$174,496 Executive Director $56,667 $62,239 2023
Unruly Arts OH$174,101 Executive Director $62,400 $65,923 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $55,875 2023
Humanity Hale HI$206,626 Executive Dir. $27,580 $24,630 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $75,196 2023
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $24,112 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $39,420 2023
National Art Education Foundation VA$168,143 Secretary/treasurer $29,651 $28,557 2023
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $20,112 2024
Small School Inc NC$212,051 Chairman $102,000 $102,108 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $52,109 2023
Michigan Arts Access MI$213,518 Executive Di $46,000 $46,000 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,365 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default60th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Mary Gillett) 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 93 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 60th 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.