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PeerBasis
Compensation Comparability Determination

Knotty Luxe Arts Foundation

Executive Director / CEO

EIN 851328802
IL · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pamela Mack, Executive Director / CEO ($79,333) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$609 total compensation of comparable organizations → $142,449 $79,333
$11,15410th
$29,04125th
$50,820Median
$68,64575th
$83,64890th
$79,333This org · 87th
p10$11,154
p25$29,041
p50$50,820
p75$68,645
p90$83,648
$79,333

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 IL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
St Johns County Center For TheFL $338,654$928 990
Fu Xing CollegeCA $339,136$35,739 990
Public Space OneIA $339,159$33,412 990
Kik Ka'eaikahelelani IncHI $338,083$15,037 990
Mitchell Street Arts Collaborative IncorporatedWI $337,644$35,969 990
The Black School IncLA $339,733$90,724 990
The Association For Cultural Equity IncNY $337,589$61,098 990
Adopt The Arts FoundationCA $337,393$71,663 990
Origami Usa IncNY $337,288$26,783 990
Cheltenham Township Art CentrePA $341,383$49,263 990
Castroville Artichoke Festival IncCA $341,383$36,177 990
Augusta Westobou Festival IncGA $342,121$64,671 990
American Impressionist Society IncNE $342,717$8,284 990
Plataforma Eje IncPR $342,888$27,346 990
Babes Fest IncTX $343,025$58,607 990
San Anto Cultural ArtsTX $333,818$61,076 990
Pharos The International Photo Archives AssociationNY $343,867$30,704 990
AguilasCA $333,217$35,699 990
Ann Arbor Street Art Fair IncMI $332,538$80,822 990
Make Studio Art Program IncMD $331,736$50,401 990
Hope CreatesMO $345,689$62,791 990
The Leela InstituteCA $331,609$73,156 990
The Community FestivalOH $345,764$3,232 990
Opening Night Theater IncCA $331,424$46,069 990
4c LabCA $331,133$57,628 990

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 IL 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 default87th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted86th

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 (Pamela Mack) 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 324 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,333 is reasonable (approximately the 87th 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.