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PeerBasis
Compensation Comparability Determination

The Mountain Artists Guild Inc

Executive Director / CEO

EIN 866091344
AZ · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andre Lewis, Executive Director / CEO ($31,701) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $118,215 $31,701
$11,68010th
$25,60325th
$41,827Median
$60,92175th
$78,08090th
$31,701This org · 35th
p10$11,680
p25$25,603
p50$41,827
p75$60,921
p90$78,080
$31,701

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 AZ 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
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $26,317 2023
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $49,006 2025
Catholic Literary Arts TX$187,228 President And Founder $19,500 $19,701 2024
Joy Engine Inc WI$181,262 Executive Director $87,550 $92,345 2024
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $50,038 2024
Institute 193 Incorporated KY$176,991 Board Chair $25,000 $27,928 2023
La A Schools Inc LA$174,496 Executive Director $56,667 $64,881 2023
Unruly Arts OH$174,101 Executive Director $62,400 $68,722 2023
Collective Arts Network OH$196,157 Executive Di $50,000 $53,486 2024
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $25,388 2024
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $46,725 2025
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $21,494 2023
National Art Education Foundation VA$168,143 Secretary/treasurer $29,651 $29,769 2023
Naperville Art League IL$201,956 Director $10,676 $10,913 2023
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $47,012 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $58,247 2023
Humanity Hale HI$206,626 Executive Dir. $27,580 $25,675 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $78,389 2023
Emergent Arts AR$161,211 Executive Director $26,940 $30,584 2024
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $25,135 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $41,094 2023
Educarte Incorporated MD$159,450 Executive Direc $25,363 $23,948 2024
Childrens Art Studio DC$158,586 Chair $130,000 $115,216 2024
Articulture MN$158,528 Executive Dir. $37,316 $38,340 2023
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $20,967 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted34th

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 (Andre Lewis) 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 92 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,701 is reasonable (approximately the 35th 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.