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PeerBasis
Compensation Comparability Determination

Art Access

Executive Director / CEO

EIN 870413445
UT · NTEE A250
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Gabriella Huggins, Executive Director / CEO ($72,081) against every comparable organization that fit the selection criteria — 136 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

136 organizations qualified on sector, size, and geography 136 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $134,215 $72,081
$10,96110th
$25,01825th
$44,668Median
$62,45775th
$76,59190th
$72,081This org · 85th
p10$10,961
p25$25,018
p50$44,668
p75$62,457
p90$76,591
$72,081

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

OrganizationStateTotal revenueTotal compSource
Girls Rock CharlotteNC $248,411$31,837 990
North Fourth Art CenterNM $247,942$73,531 990
Active CulturesCA $249,844$62,644 990
The Peacock Players IncNH $250,630$55,172 990
Kalamazoo Book Arts CenterMI $251,216$39,300 990
Compass Arts Creativity Project IncNY $244,567$49,539 990
Belvedere SeriesVA $254,087$30,329 990
Stemarts LabNM $243,395$39,416 990
Be Frank FoundationCO $255,229$66,959 990
Emerald Coast Honors Orchestra Foundation IncFL $256,242$3,685 990
Bob Mizer FoundationCA $256,316$41,172 990
The Institute For Art And OlfactionCA $257,075$37,915 990
Miano Academy Of Art IncFL $257,897$63,123 990
Borealis Art GuildMN $259,168$7,951 990
Destination ArtCA $237,453$3,846 990
Photography Without Borders IncPA $260,386$83,821 990
Greenwich Art Society IncCT $260,507$51,540 990
Utah Youth Symphony Orchestra AssocUT $260,676$3,387 990
Hunakai Studio Of Fine Arts IncMA $261,687$58,439 990
B H Foxy Foundation IncCA $235,814$47,001 990
Southwest Music Education AssociationCA $262,512$11,363 990
Academy Of Music OutreachCA $265,455$72,964 990
Professional Artistic Research ProjectsOH $265,853$43,464 990
Los Angeles Theatre Academy IncCA $231,447$22,454 990
Mountain Time ArtsMT $266,610$93,325 990

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 UT 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 default85th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted82nd

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 (Gabriella Huggins) 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 136 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,081 is reasonable (approximately the 85th 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.