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PeerBasis
Compensation Comparability Determination

Brolly Arts

Executive Director / CEO

EIN 870538724
UT · NTEE A620
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Macdonald, Executive Director / CEO ($21,900) against every comparable organization that fit the selection criteria — 394 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amy Macdonald — reported title “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

394 organizations qualified on sector, size, and geography 394 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $435,544 $21,900
$2,95210th
$8,22925th
$20,136Median
$36,31575th
$51,76690th
$21,900This org · 55th
p10$2,952
p25$8,229
p50$20,136
p75$36,315
p90$51,766
$21,900

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
United Lakes & Trail Riders Association MN$81,106 Gambling Manager $6,971 $6,730 2024
Nurturing Golden Heart AL$81,000 Executive Director $1,000 $1,087 2023
Patten Lumbermen's Museum Inc ME$81,354 Secretary/treasurer $31,905 $31,215 2024
Project Y Theatre Inc NY$81,374 Treasurer $4,250 $3,864 2023
Electrical Workers Historical Society DC$81,472 President (Eff. 1/4/23) $239,765 $211,647 2023
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $6,067 2023
Jaks Youth Theatre Company UT$80,761 President $4,500 $4,633 2023
Historical Association Of Princeville IL$81,544 Director $10,800 $10,374 2024
Not So Common Players Inc NY$80,724 Board Member $2,000 $1,766 2024
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $3,016 2023
Pierre Claeyssens Veterans Foundation CA$81,667 President $22,500 $18,983 2024
Center For Reflection Education And Action Incorporated CT$80,446 Executive Director $45,000 $41,225 2024
Sewickley Valley Historical Society PA$81,939 Executive Director $41,167 $41,296 2023
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $64,835 2023
Marquette Range Iron Mining MI$80,308 Director/man $14,263 $14,809 2023
Artlands Creative CA$80,166 Executive Director $25,000 $21,715 2023
Oconee Youth Playhouse GA$82,270 Executive Di $7,450 $7,535 2023
Haddam Historical Society Inc CT$79,914 Exec Directo $44,837 $42,288 2023
Capital Regiment Drum & Bugle Corps OH$82,420 Executive Director $19,000 $20,243 2023
Agc Of Oklahoma Education Foundation OK$82,641 Executive Director $13,188 $14,608 2023
Noble Tree Publishing Inc NY$79,584 President/director $22,500 $19,865 2024
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $12,283 2024
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $29,332 2024
Basketball Museum Of Illinois Inc IL$79,243 Executive Dir. $4,000 $3,842 2024
Ohio To Erie Trail Fund OH$83,119 Exec Director-non Voting $36,000 $37,255 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 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 default55th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted51st

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 (Amy Macdonald) 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 394 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,900 is reasonable (approximately the 55th 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.