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PeerBasis
Compensation Comparability Determination

Johnson County Ctr For The Arts

Executive Director / CEO

EIN 834529666
TN · NTEE A20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Crystal Dunn, Executive Director / CEO ($3,692) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$268 total compensation of comparable organizations → $143,994 $3,692
$10,44310th
$27,21625th
$46,908Median
$64,76075th
$78,93390th
$3,692This org · 3rd
p10$10,443
p25$27,216
p50$46,908
p75$64,760
p90$78,933
$3,692

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 TN 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
Mill City Farmers Market Charitable Fund MN$314,946 Executive Director $7,953 $7,476 2024
Grass Roots Cultural And Performing MA$315,357 Executive Di $58,000 $51,049 2023
The Saco River Theatre ME$315,634 President/executive Dir. $38,000 $37,269 2023
Dorill Initiative Inc NY$314,146 Executive Director $9,149 $8,097 2023
Masa Center MI$315,795 President $33,334 $31,889 2025
Art Sandy Springs Inc GA$316,160 Treasurer $24,013 $22,378 2025
Adefua Cultural Education Workshop WA$313,078 Executive Director $36,503 $32,010 2023
Arts Mission Oak Cliff TX$317,052 Exec. Dir./p $36,000 $34,259 2024
Ma's House & Bipoc Art Studio Inc NY$317,270 President $26,125 $22,459 2024
Huma House Inc CA$312,288 President $92,400 $73,949 2025
Colorado Celebration Of African American Arts And Culture CO$312,233 Executive Director $5,000 $4,561 2024
Tapestry Folkdance Center MN$317,726 Executive Director $52,000 $48,882 2024
Darke County Center For The Arts OH$318,073 Executive Di $31,669 $31,910 2024
Milton Artists Guild Inc VT$310,674 Executive Dir. $60,000 $57,453 2024
Arts Alive 45 Inc IL$309,678 President $24,500 $22,915 2024
First Night Monterey CA$309,305 Executive Di $40,919 $33,615 2024
Tonatiuh-danzantes Del Quinto Sol CA$320,656 Artistic Director $20,874 $17,655 2023
Campanile Center For The Arts Inc WI$307,761 Executive Director $62,647 $62,243 2024
Skyes The Limit Foundation Inc AZ$307,598 President $73,025 $66,813 2024
Wham Art Association AZ$306,863 Executive Dir. $49,940 $47,041 2023
Raga Massive Inc NY$323,178 Executive Director $17,550 $15,532 2023
Tofte Lake Center Inc MN$323,257 Executive Di $36,805 $34,598 2024
Creative Nomads Ltd MD$306,365 Executive Director $79,600 $72,889 2023
Kindred Arts Inc NY$305,052 Executive Director $11,750 $10,399 2023
Day Eight DC$304,981 President $83,000 $69,292 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted3rd

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 (Crystal Dunn) 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 323 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,692 is reasonable (approximately the 3rd 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.