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PeerBasis
Compensation Comparability Determination

Upper Peninsula Arts And Culture Alliance

Executive Director / CEO

EIN 833147010
MI · NTEE A26
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Philip Rice, Executive Director / CEO ($10,991) against every comparable organization that fit the selection criteria — 490 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

490 organizations qualified on sector, size, and geography 490 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $431,876 $10,991
$3,72310th
$10,31825th
$22,982Median
$41,11275th
$59,72190th
$10,991This org · 26th
p10$3,723
p25$10,318
p50$22,982
p75$41,112
p90$59,721
$10,991

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.

OrganizationStateTotal revenueTotal compSource
Highlands Art League IncFL $95,039$3,629 990
Stage Aurora Theatrical Company IncFL $95,085$15,367 990
Fenton Art Glass Collectors Of America IncWV $95,316$35,060 990
Acting NaturallyPA $95,376$13,404 990
American Society Of Military History IncCA $94,326$34,452 990
Hollywood BalletCA $95,527$853 990
Vedanta Institute HoustonTX $94,177$9,579 990
Pedro Cuban Pete Aguilar And Barbara CFL $95,906$23,590 990
The Palmetto OperaSC $95,977$1,769 990
Mid America Transportation AndIA $96,077$25,459 990
Baptist History & Heritage SocietyGA $93,677$18,554 990
UnscriptedTN $93,402$8,707 990
Berlin And Beyond IncCA $96,436$40,481 990
Stuart Heritage IncFL $96,465$5,937 990
Beverlys Exhibitions CorpNY $96,523$5,498 990
Eicher Arts Center IncPA $93,230$13,903 990
Filitalia InternationalPA $93,170$31,482 990
Arco Collaborative IncNY $93,123$34,143 990
The Children's Center For Science &OH $96,659$384 990
Old Santa Fe Association IncNM $96,670$72,716 990
Indigenous Peoples' Day PhillyPA $96,719$9,937 990
Focus On Children United For Success IncMD $96,901$10,160 990
Picco Music Academy IncCA $96,948$12,967 990
Shenandoah Arts Council IncVA $92,619$2,890 990
Hopewell Valley Arts Council IncNJ $97,191$27,505 990

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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted23rd

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 (Philip Rice) 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 490 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,991 is reasonable (approximately the 26th 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). 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.