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PeerBasis
Compensation Comparability Determination

Tri Lakes Center For The Arts

Executive Director / CEO

EIN 841462039
CO · NTEE A400
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Maddox, Executive Director / CEO ($23,885) against every comparable organization that fit the selection criteria — 345 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Maddox — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

345 organizations qualified on sector, size, and geography 345 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $464,886 $23,885
$3,56710th
$8,97425th
$19,796Median
$35,60275th
$52,83990th
$23,885This org · 59th
p10$3,567
p25$8,974
p50$19,796
p75$35,602
p90$52,839
$23,885

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 CO 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
Phoenix Womens Chorus AZ$71,318 Ex Officio $15,500 $15,145 2025
Lc Windmill Inc WI$71,740 Principal Employee $1,800 $1,960 2024
Fcd Chinese School Inc NJ$71,243 Principal $13,660 $12,719 2024
Women Shoah-jewish Placemaking NC$71,779 Executive Director $39,930 $43,028 2024
Playing On Air Inc NY$71,866 Officer $60,641 $58,835 2023
Meta Mesh Wireless Communities PA$71,885 Executive Director $63,077 $65,600 2024
Manatee Concert Band Inc FL$70,972 Music Direct $8,900 $8,719 2024
Central European History Society GA$72,068 Editor Of Ce $1,000 $1,080 2023
Patriot Art Foundation SC$72,104 Executive Director $71,700 $78,008 2024
The Jaques Art Center MN$72,111 Executive As $10,573 $10,895 2024
Russian Chamber Art Society VA$70,860 Treasurer, Director $3,500 $3,628 2023
Chamber Music Society Of MN$72,513 Executive Di $27,500 $28,338 2024
Ardmore Little Theatre Inc OK$70,420 Office Staff $15,631 $18,481 2023
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $754 2024
Promoting Wellness Foundation MI$70,229 Treasurer/se $20,000 $21,529 2024
Belmar Arts Council Inc NJ$70,101 Administrator $14,580 $13,576 2024
Missouri Veterinary Medical MO$70,046 Executive Di $3,473 $3,836 2024
Historic Windsor Inc VT$69,919 Exec.director $50,262 $52,759 2024
C Grier Beam Truck Museum NC$73,082 Secretary $36,400 $39,224 2024
North Myrtle Beach Area Historical SC$69,735 Director $47,000 $49,818 2025
Kairos Dance Theater Inc MA$73,305 President $13,960 $13,083 2024
Tomah Area Historical Society Inc WI$73,348 Ex Director $20,000 $22,427 2023
Appelo Archives Center WA$73,356 Administration $23,914 $22,988 2023
Native American Guardians Association ND$73,458 President $3,200 $3,662 2024
East Austin Creative Coalition Inc TX$69,524 Executive Director $17,545 $18,844 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default59th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted54th

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 (Michael Maddox) 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 345 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,885 is reasonable (approximately the 59th 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.