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PeerBasis
Compensation Comparability Determination

Materials Exchange Center For Community

Executive Director / CEO

EIN 931296877
OR · NTEE A25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heather Campbell, Executive Director / CEO ($60,999) against every comparable organization that fit the selection criteria — 161 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

161 organizations qualified on sector, size, and geography 161 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,935 total compensation of comparable organizations → $226,856 $60,999
$21,12610th
$41,20425th
$69,303Median
$90,62175th
$116,76690th
$60,999This org · 38th
p10$21,126
p25$41,204
p50$69,303
p75$90,621
p90$116,766
$60,999

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 OR 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
Youth Arts Collective Inc CA$444,083 Director $65,000 $62,225 2023
Womens Art Center Of The Hamptons Inc NY$440,657 Vice President/executive Director $120,000 $116,766 2024
Artist Outreach Inc TX$440,502 Ceo/director Of Programs $186,587 $200,984 2024
The Douglas Anderson School Of The FL$439,664 Director $20,000 $20,830 2023
Creative Arts Center In Chatham Inc MA$456,071 Executive Di $96,453 $93,333 2024
Children's Theatre Workshop Of Toledo OH$437,796 Executive Artistic Director $43,350 $49,442 2024
Batavia Artists Association Nfp Inc IL$457,708 Fmr Exec Direct $28,625 $30,304 2024
The Atelier At Flowerfield Inc NY$436,837 Trustee $23,833 $23,191 2024
Community School Of Music And Arts Inc NY$458,719 Executive Director $66,346 $64,558 2024
Glass Art Kalamazoo MI$459,047 Executive Di $70,265 $80,403 2023
Arts For All Wisconsin Inc WI$433,993 Executive Dir. $108,225 $121,710 2024
Texas Alternatives Foundation TX$433,381 Executive Director $204,564 $226,856 2023
Teentix WA$463,808 Exec. Dir. $75,968 $73,240 2024
Fabarts Inc GA$464,606 President $64,336 $69,659 2024
Fairfield County Children's Choir Inc CT$429,406 Music Director $76,895 $79,929 2023
Opry Heritage Foundation Of Oklahoma OK$467,347 Executive Director $51,150 $62,442 2023
Faribault Art Center Inc MN$467,473 Executive Di $61,040 $64,948 2024
Mount Hope Learning Center RI$427,441 Executive Director $60,950 $64,792 2023
Bridgeview School Of Fine Arts Inc VA$426,623 President $90,000 $93,575 2024
Art In Session Inc FL$422,084 President & Executive Director $27,736 $28,058 2024
Praxis Integrated Fiber Workshop OH$421,119 Executive Director $75,779 $86,428 2024
Cardboard Cares MN$474,863 President $81,667 $86,896 2024
Renaissance Music Academy Of Va VA$475,464 President $28,456 $30,461 2023
Local Motion Project VA$419,835 Executive Director $88,937 $92,470 2024
Praize Productions Inc Nfp IL$419,296 Board Chair $80,638 $85,367 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default38th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted36th

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 (Heather Campbell) 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 161 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,999 is reasonable (approximately the 38th 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.