Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Access Art

Executive Director / CEO

EIN 923898584
FL · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christy Freeman, Executive Director / CEO ($13,000) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christy Freeman — 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

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$163 total compensation of comparable organizations → $224,256 $13,000
$10,19310th
$30,28225th
$54,604Median
$76,38775th
$92,31190th
$13,000This org · 11th
p10$10,193
p25$30,282
p50$54,604
p75$76,387
p90$92,311
$13,000

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 FL 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
Able - Artists Breaking Limits & IL$315,868 Executive Dir. $56,050 $58,657 2024
Harmony Project Phoenix AZ$320,409 Secretary/ex $90,000 $94,858 2023
Rochester Construction Training NY$321,061 Executive Di $88,825 $83,238 2025
1111 A Creative Collective CA$321,147 President $38,875 $36,788 2023
Gulf Beach Art Center FL$321,701 Administrator $32,200 $32,200 2024
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $76,117 2025
Childrens Arts Guild NY$310,730 Founding President And Ceo $100,000 $99,031 2023
Overflow Fine Arts Inc FL$310,576 President $19,036 $19,036 2024
Sleepy Hollow Theatre & Arts Park ND$324,690 President $28,000 $33,675 2023
Milton Art Center Inc MA$309,748 Executive Director $95,220 $93,775 2023
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $64,688 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $47,917 2024
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $32,419 2024
Actors Garage NY$308,152 Trustee $152,016 $146,224 2024
Signal Return Inc MI$327,321 Artistic Director $72,422 $79,572 2024
Santa Theresa Tileworks (Imago Dei AZ$307,319 President $29,858 $30,567 2024
Nomadstudio Inc FL$307,266 Executive Director $48,083 $48,083 2024
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $38,763 2024
Bocon Inc CA$305,928 Executive Dir. $83,499 $76,751 2024
Arts In Schools Collaborative PA$329,237 President $13,842 $15,128 2023
Art Explorers Inc CA$305,597 Co Director $59,405 $54,604 2024
Oregon Arts Watch OR$304,412 Executive Director $24,000 $23,113 2025
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $68,038 2023
Summertime Gallery Inc NY$300,481 Gallery Director $51,154 $50,658 2023
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $64,861 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 (Christy Freeman) 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 159 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,000 is reasonable (approximately the 11th 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.