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PeerBasis
Compensation Comparability Determination

Education & Community

Executive Director / CEO

EIN 883502976
CO · NTEE A99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Spencer Childress, Executive Director / CEO ($52,500) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Spencer Childress — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$737 total compensation of comparable organizations → $107,091 $52,500
$7,65510th
$24,49225th
$45,059Median
$59,08075th
$73,19790th
$52,500This org · 60th
p10$7,655
p25$24,492
p50$45,059
p75$59,080
p90$73,197
$52,500

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 CO 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
Blindspot Collective CA$229,118 Director $21,925 $19,744 2023
National Basketry Organization Inc MA$232,603 President $1,035 $970 2023
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $39,178 2023
Wendys Subway Inc NY$235,887 President $805 $737 2024
Firehouse Projects CA$220,000 Director $75,000 $67,540 2023
5p Society CA$219,370 Executive Vp $50,000 $43,735 2024
Artists Image Resource Inc PA$218,967 Board Member & Executive D $52,000 $52,528 2024
Foothills Resource Group TN$215,324 Director $50,400 $55,249 2023
Papageno Society Inc NY$213,603 Treasurer $80,000 $73,228 2024
Rome Historical Society Inc NY$212,619 Executive Di $55,267 $52,082 2023
Marin Open Studios CA$212,519 Executive Dir. $52,507 $45,928 2024
Northwest Creative & Expressive WA$212,247 Executive Director $53,773 $47,510 2025
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,171 2023
Ventura Audubon Society CA$211,531 Director $3,789 $3,314 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $36,041 2024
Compass Rose Theater Inc MD$245,776 Executive Di $62,500 $59,189 2024
Arts In Ct CT$246,837 Executive Di $74,366 $72,717 2023
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $14,059 2024
Territory Nfp IL$249,132 Executive Director $66,221 $65,947 2024
Second Line Arts Collective LA$206,547 Executive Director $23,804 $26,551 2024
Smith-lemli-opitz Foundation ND$205,034 President $20,800 $23,805 2023
Mauliola Keehi HI$203,654 Executive Director $62,083 $57,967 2023
Intersectioninc NY$203,596 President $60,167 $55,074 2024
Denver Architecture Foundation CO$253,046 Executive Dir. $66,975 $66,975 2023
Mariachi Womens Foundation CA$253,146 Executive Dir. $50,000 $45,027 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default60th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted59th

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 (Spencer Childress) 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 82 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,500 is reasonable (approximately the 60th 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.