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PeerBasis
Compensation Comparability Determination

Small Hands On Art

Executive Director / CEO

EIN 943208314
WA · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Howard J Mcomber Ii, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Howard J Mcomber Ii — reported title “President 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

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$259 total compensation of comparable organizations → $142,010 $60,000
$5,93610th
$20,07425th
$41,971Median
$65,01675th
$92,08490th
$60,000This org · 72nd
p10$5,936
p25$20,074
p50$41,971
p75$65,016
p90$92,084
$60,000

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 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
Young Money Finances MI$244,000 Executive Director $34,000 $40,355 2023
The Evolved Network Nfp IL$243,834 Executive Director And President $85,000 $93,337 2024
Latitude Learning Resources NH$246,741 President $18,650 $19,234 2024
Thrive Longview Inc TX$241,667 Director $58,191 $65,016 2024
Beta Sigma Phi Charitable Foundation MO$248,195 Director/president $5,018 $5,936 2024
Brooklyn Debate League Inc NY$248,729 Executive Director $89,020 $89,847 2024
Believe In A Dream Inc IN$251,306 Executive Dir. $56,731 $68,796 2023
North Shore Coalition IL$253,489 Executive Director $13,924 $15,741 2023
Nino De La Caridad Inc NY$235,024 Executive Di $23,300 $23,517 2024
Oakland Homeschool Music Inc MI$254,609 President / Ceo $14,788 $17,552 2023
Middlesex League Inc MA$233,073 Treasurer $8,502 $8,314 2025
Neighborhood Youth Services Inc MN$232,008 Executive Di $36,923 $40,750 2024
Certified Student Loan Advisor TX$231,298 Chairman $43,000 $48,043 2024
Columbia Uplift Inc IL$257,902 President $4,800 $5,271 2024
Associated Students Of Whittier College CA$258,096 President $5,349 $5,311 2023
Logan City School District UT$230,246 Executive Director $6,530 $7,465 2024
Institute For Democratic Education MS$229,599 Executive Director $114,157 $142,010 2024
Kool Nerd Prep Inc NY$228,353 Executive Director $52,659 $53,148 2024
Pops Passion NC$261,995 Executive Dir. $77,500 $92,084 2023
Parachute Project Inc NY$226,311 Executive Dir. $104,091 $105,058 2024
When Girls Get Together Inc IL$223,665 Ex Dir $45,061 $50,942 2023
Always Knocking Inc CA$222,825 Executive Director $27,062 $26,871 2023
Mifal Hafatza Inc NY$266,922 President $24,000 $24,223 2024
The Attitude Is Everything Foundation AZ$267,282 Executive Director $47,687 $51,225 2024
Asian Student Achievement IL$221,401 President/ceo $29,792 $32,714 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 default72nd
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted64th

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 (Howard J Mcomber Ii) 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 81 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 72nd 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.