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PeerBasis
Compensation Comparability Determination

Elc Development

Executive Director / CEO

EIN 912093948
WA · NTEE A115
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michele Smith, Executive Director / CEO ($18,421) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michele Smith — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$322 total compensation of comparable organizations → $119,858 $18,421
$1,11610th
$3,16225th
$8,749Median
$45,22375th
$63,62590th
$18,421This org · 67th
p10$1,116
p25$3,162
p50$8,749
p75$45,223
p90$63,625
$18,421

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
National Purple Heart Honor NY$10,379 Executive Di $60,000 $60,558 2024
Athenaeum Theatre Productions IL$9,339 General Mgr $60,974 $65,228 2025
City Dance Inc TX$10,992 Director $5,000 $5,586 2024
1615 The Gc Media Project CO$8,925 President $15,000 $16,065 2024
University Of North Carolina School Of NC$11,604 President $53,047 $61,221 2024
Dunya Inc MA$8,381 President $855 $883 2023
Perpetuo Films VA$11,679 Treasurer/director $1,319 $1,465 2023
Busy Brains Childrens Museum IL$8,287 Executive Director $4,736 $5,201 2024
Citizens For The Arts In Pennsylvania PA$8,252 Executive Director (Until 11/2023) $26,833 $29,888 2024
Arts Unity Movement CA$8,248 Chairman $19,408 $18,236 2025
New Sounds Music Incorporated PA$11,957 Executive Director $7,855 $8,749 2024
Inspire The Fire Inc NC$7,150 Ceo $3,000 $3,565 2023
Friends Of Danada IL$14,084 Executive Di $112,040 $119,858 2025
Denton Maker Center TX$14,791 Secretary $288 $322 2024
Afton Historical Society Press MN$14,792 Bookeeper $2,500 $2,759 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 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 default67th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Michele Smith) 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 15 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,421 is reasonable (approximately the 67th 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.