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PeerBasis
Compensation Comparability Determination

Decatur Fine Arts Academy Inc

Executive Director / CEO

EIN 931853910
GA · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Caroline Owen, Executive Director / CEO ($9,390) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$180 total compensation of comparable organizations → $104,734 $9,390
$1,90410th
$5,69225th
$14,492Median
$27,09475th
$45,68290th
$9,390This org · 39th
p10$1,904
p25$5,692
p50$14,492
p75$27,094
p90$45,682
$9,390

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 GA 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
Michael S Rosen Foundation NY$41,453 Secretary $30,887 $26,962 2024
Combat Diver Foundation FL$41,576 President $2,100 $1,906 2024
Allentown Public Theatre PA$40,250 President $8,070 $7,774 2024
Greater Buckeye Lake Historical Society OH$42,419 Director $20,000 $21,068 2023
Goethe House Wisconsin Inc WI$42,578 Executive Director $21,506 $21,697 2024
Potters House Community Develo FL$43,271 Pd $24,494 $23,823 2022
Sayat Nova Dance Co Inc MA$39,235 Officer $12,000 $10,725 2023
The Centralia Area Historical IL$39,167 Executive Di $8,554 $8,124 2024
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $55,086 2023
Phoenix Art Museum Endowment Fund Inc AZ$38,958 Ceo $4,148 $3,967 2023
Rogers Museum Foundation AR$38,934 Acting Executive Director $36,000 $39,090 2024
Beavercreek Historical Society OH$38,924 Director $1,680 $1,719 2024
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $21,097 2024
Center For Environmental Structure CA$38,804 Secretary, Director $30,048 $25,065 2024
North Shore Historical Museum Inc NY$38,653 Former Director $5,025 $4,387 2024
Delilah Charity Inc CA$38,650 Officer $18,655 $15,561 2024
Spokane Favs WA$43,979 Executive Dir. $36,000 $32,055 2023
Thiokol Memorial Project GA$38,496 Adviser $500 $486 2024
Canton Madison Historical Society MS$44,182 Board Member $4,370 $4,580 2025
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $14,043 2023
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $12,903 2024
Winter Park University Inc FL$45,000 Chairman $5,000 $4,863 2022
Seattle Piano Institute Inc WA$37,538 Artistic Dir $3,500 $3,027 2024
Kosciuszko Polish Language MA$45,128 President, D $7,000 $6,076 2024
Philadelphia Stories Inc PA$45,283 Executive Di $5,000 $4,817 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default39th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted35th

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 (Caroline Owen) 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 115 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,390 is reasonable (approximately the 39th 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.