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PeerBasis
Compensation Comparability Determination

Hogfish Maine

Executive Director / CEO

EIN 843984774
ME · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Goodwin, Executive Director / CEO ($3,570) 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 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Goodwin — reported title “Executive Director”, a direct title match to the Executive Director / CEO 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

$153 total compensation of comparable organizations → $210,389 $3,570
$12,00910th
$30,26125th
$54,439Median
$73,60475th
$88,24590th
$3,570This org · 4th
p10$12,009
p25$30,261
p50$54,439
p75$73,604
p90$88,245
$3,570

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 ME 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
Nw Film Camp CA$340,757 President $9,562 $8,246 2024
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $4,179 2024
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $72,661 2025
Coupeville Arts Center WA$344,715 Executive Director $55,170 $50,785 2023
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $60,850 2023
The Music Education Initiative AR$350,517 Founder $96,195 $111,172 2023
Fine Art Miracles Inc PA$350,924 President $77,420 $77,102 2024
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $63,831 2023
Arts In Schools Collaborative PA$329,237 President $13,842 $14,193 2023
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $36,366 2024
Moezart Productions Inc AZ$353,787 Presidentceo $20,400 $19,593 2024
Signal Return Inc MI$327,321 Artistic Director $72,422 $74,652 2024
Community Rejuvenation Project Inc CA$355,178 President & Ceo $70,460 $62,555 2023
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $120,358 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $44,954 2024
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $60,688 2024
Sleepy Hollow Theatre & Arts Park ND$324,690 President $28,000 $31,593 2023
The Art Experience Inc MI$358,089 Executive Director $46,165 $47,586 2024
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $71,410 2025
Gulf Beach Art Center FL$321,701 Administrator $32,200 $30,209 2024
1111 A Creative Collective CA$321,147 President $38,875 $34,514 2023
Rochester Construction Training NY$321,061 Executive Di $88,825 $78,091 2025
Tizmoret Inc MA$361,017 President $2,000 $1,795 2024
Harmony Project Phoenix AZ$320,409 Secretary/ex $90,000 $88,992 2023
California State Band Championships CA$361,770 President $6,000 $5,040 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted4th

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 (Sarah Goodwin) 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 $3,570 is reasonable (approximately the 4th 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.