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PeerBasis
Compensation Comparability Determination

Ugly Duckling Presse Ltd

Executive Director / CEO

EIN 010728746
NY · NTEE A20
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Marine Cornuet, Executive Director / CEO ($58,125) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,800 total compensation of comparable organizations → $157,338 $58,125
$13,59010th
$31,24825th
$57,487Median
$72,81775th
$107,85090th
$58,125This org · 51st
p10$13,590
p25$31,248
p50$57,487
p75$72,817
p90$107,850
$58,125

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Statement Arts IncNY $379,950$60,818 990
Artistic Freedom Initiative IncNY $393,958$157,338 990
Coming Together Festival Of Dance &NY $399,596$25,804 990
Space On The FarmincNY $359,689$70,750 990
The Brooklyn Steppers IncNY $359,620$40,430 990
Nars Foundation IncNY $355,287$44,272 990
Inwood Art Works IncNY $353,982$56,625 990
Bailey's Cafe IncNY $353,023$19,304 990
Catskill Art Society IncNY $411,785$72,068 990
Pesvebi IncNY $412,518$2,800 990
Pharos The International Photo Archives AssociationNY $343,867$34,392 990
Main Street Arts IncNY $424,719$84,235 990
The Association For Cultural Equity IncNY $337,589$68,436 990
Origami Usa IncNY $337,288$30,000 990
Rochester Folk Art Guild IncNY $427,098$15,443 990
Jack Arts IncNY $329,150$70,931 990
Center For Latter-day Saint Arts IncNY $438,859$144,410 990
Raga Massive IncNY $323,178$18,068 990
Ma's House & Bipoc Art Studio IncNY $317,270$26,125 990
Scool Sounds IncNY $447,788$70,702 990
Dorill Initiative IncNY $314,146$9,419 990
Monica Bill Barnes & Company IncNY $449,169$105,761 990
Kindred Arts IncNY $305,052$12,097 990
Parent Child Relationship Association IncNY $459,625$57,487 990
Buffalo Institute For Contemporary ArtNY $301,221$12,354 990

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 NY 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 default51st
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted51st

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 (Marine Cornuet) 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 45 similarly situated organizations (Same NTEE sector (A20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,125 is reasonable (approximately the 51st 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). 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.