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PeerBasis
Compensation Comparability Determination

Fred Oldfield Western Heritage & Art Center

Executive Director / CEO

EIN 912154745
WA · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karrie Morrison, Executive Director / CEO ($50,500) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Karrie Morrison — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$166 total compensation of comparable organizations → $126,985 $50,500
$12,15910th
$27,42625th
$42,877Median
$62,22475th
$81,26890th
$50,500This org · 56th
p10$12,159
p25$27,426
p50$42,877
p75$62,224
p90$81,268
$50,500

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 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
Naperville Art League IL$201,956 Director $10,676 $11,723 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $62,568 2023
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $23,089 2023
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $50,192 2025
Humanity Hale HI$206,626 Executive Dir. $27,580 $27,580 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $84,204 2023
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $27,271 2024
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $27,000 2023
Collective Arts Network OH$196,157 Executive Di $50,000 $57,454 2024
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $44,143 2023
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $22,522 2024
Small School Inc NC$212,051 Chairman $102,000 $114,340 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $58,351 2023
Michigan Arts Access MI$213,518 Executive Di $46,000 $51,510 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,529 2025
National Parks Arts Foundation NM$214,695 President $57,500 $67,094 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $63,462 2023
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $53,750 2024
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $19,853 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $34,236 2023
Scalehouse OR$216,997 Executive Director $20,000 $20,150 2024
Catholic Literary Arts TX$187,228 President And Founder $19,500 $21,162 2024
Creative Hearts Inc NY$218,781 Director $33,800 $33,135 2024
Extra Mile Student Center WA$218,788 Executive Director $60,000 $60,000 2023
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $52,642 2025

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 default56th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted54th

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 (Karrie Morrison) 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 107 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,500 is reasonable (approximately the 56th 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.