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PeerBasis
Compensation Comparability Determination

Summertime Gallery Inc

Executive Director / CEO

EIN 841786164
NY · NTEE A25
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sophia Cosmadopoulos, Executive Director / CEO ($51,154) against every comparable organization that fit the selection criteria — 158 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sophia Cosmadopoulos — reported title “GALLERY DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

158 organizations qualified on sector, size, and geography 158 within the band form the benchmarked peer set.

Distribution of comparable compensation

$165 total compensation of comparable organizations → $226,452 $51,154
$10,11610th
$28,27025th
$53,031Median
$76,75775th
$93,60990th
$51,154This org · 48th
p10$10,116
p25$28,270
p50$53,031
p75$76,757
p90$93,609
$51,154

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 NY 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
Oregon Arts Watch OR$304,412 Executive Director $24,000 $23,340 2025
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $30,749 2025
Art Explorers Inc CA$305,597 Co Director $59,405 $55,139 2024
Aspireconservatory Of Fine & Performing Arts Inc KY$295,157 Treasurer $47,709 $56,724 2023
Bocon Inc CA$305,928 Executive Dir. $83,499 $77,502 2024
Cape Ann Art Haven Inc MA$294,868 Executive Director/treasurer $60,000 $59,667 2023
Embracing Our Differences MI$294,840 Secretary $25,440 $29,059 2023
Nomadstudio Inc FL$307,266 Executive Director $48,083 $48,554 2024
Santa Theresa Tileworks (Imago Dei AZ$307,319 President $29,858 $30,866 2024
Community Center For The Arts IL$293,638 President, Executive Director $25,016 $26,435 2024
Little Eagle Arts Foundation WI$293,631 Executive Director $32,280 $36,237 2024
Actors Garage NY$308,152 Trustee $152,016 $147,655 2024
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $32,736 2024
Northeast Iowa School Of Music IA$292,244 Board Member $144 $165 2025
Union Hall CO$292,190 Executive Di $52,832 $54,454 2024
Milton Art Center Inc MA$309,748 Executive Director $95,220 $94,692 2023
Overflow Fine Arts Inc FL$310,576 President $19,036 $19,222 2024
Childrens Arts Guild NY$310,730 Founding President And Ceo $100,000 $100,000 2023
Manship Artist Residence And Studios Inc MA$287,794 President $38,000 $37,789 2023
Northville Art House Inc MI$287,460 Executive Di $70,000 $77,664 2024
San Francisco Writers Conference CA$286,328 President $18,000 $16,708 2024
Center For Architecture And Design CA$285,759 Executive Director $11,142 $10,647 2023
Able - Artists Breaking Limits & IL$315,868 Executive Dir. $56,050 $59,231 2024
Lancaster Creative Factory PA$284,765 Executive Director $25,000 $27,590 2023
Access Art FL$317,475 Director $13,000 $13,127 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 NY 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 default48th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted46th

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 (Sophia Cosmadopoulos) 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 158 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,154 is reasonable (approximately the 48th 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.