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PeerBasis
Compensation Comparability Determination

Overture Center Foundation Inc

Executive Director / CEO

EIN 010645482
WI · NTEE A11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Gruenewald, Executive Director / CEO ($188,147) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Emily Gruenewald — reported title “CHIEF DEVELOPMENT AND COMMUNICATION OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,194 total compensation of comparable organizations → $1,236,816 $188,147
$149,04210th
$275,24425th
$384,309Median
$492,57675th
$593,37290th
$188,147This org · 15th
p10$149,042
p25$275,244
p50$384,309
p75$492,576
p90$593,372
$188,147

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 WI 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
Jacksonville Symphony Association Inc FL$28,820,293 President & Ceo $270,531 $243,347 2023
The Second Stage Theatre Inc NY$28,749,503 President & Art Dir. Thru 8/24 $1,035,877 $870,570 2024
Seventh Regiment Armory Conservancy Inc NY$28,748,363 President/director $662,610 $556,870 2024
Armand Hammer Museum Of Art And CA$28,730,767 Museum Director/ceo $738,489 $610,598 2023
Screen Actors Guild-american Federation CA$29,031,518 Executive Director $256,878 $212,392 2023
🔒 161 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default15th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 166-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.