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PeerBasis
Compensation Comparability Determination

Coupeville Arts Center

Executive Director / CEO

EIN 911444951
WA · NTEE A250
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Bernhardt, Executive Director / CEO ($55,170) against every comparable organization that fit the selection criteria — 155 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

155 organizations qualified on sector, size, and geography 155 within the band form the benchmarked peer set.

Distribution of comparable compensation

$166 total compensation of comparable organizations → $228,556 $55,170
$12,84210th
$32,92925th
$60,222Median
$80,28275th
$96,15890th
$55,170This org · 46th
p10$12,842
p25$32,929
p50$60,222
p75$80,282
p90$96,158
$55,170

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 WA 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
Hogfish Maine ME$340,928 Executive Director $3,570 $3,879 2024
Nw Film Camp CA$340,757 President $9,562 $8,958 2024
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $4,541 2024
The Music Education Initiative AR$350,517 Founder $96,195 $120,772 2023
Fine Art Miracles Inc PA$350,924 President $77,420 $83,760 2024
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $78,935 2025
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $66,104 2023
Moezart Productions Inc AZ$353,787 Presidentceo $20,400 $21,285 2024
Community Rejuvenation Project Inc CA$355,178 President & Ceo $70,460 $67,957 2023
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $130,751 2024
The Art Experience Inc MI$358,089 Executive Director $46,165 $51,696 2024
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $69,343 2023
Arts In Schools Collaborative PA$329,237 President $13,842 $15,418 2023
Tizmoret Inc MA$361,017 President $2,000 $1,950 2024
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $39,506 2024
California State Band Championships CA$361,770 President $6,000 $5,476 2025
Signal Return Inc MI$327,321 Artistic Director $72,422 $81,097 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $48,835 2024
Storyark MN$363,947 Executive Di $70,000 $75,040 2024
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $65,928 2024
Sleepy Hollow Theatre & Arts Park ND$324,690 President $28,000 $34,321 2023
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $77,576 2025
Spark Arts Ignite Learning MT$367,110 Executive Director $66,917 $78,256 2024
Gulf Beach Art Center FL$321,701 Administrator $32,200 $32,817 2024
1111 A Creative Collective CA$321,147 President $38,875 $37,494 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default46th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted45th

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 (Lisa Bernhardt) 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 155 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,170 is reasonable (approximately the 46th 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.