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PeerBasis
Compensation Comparability Determination

North Country Studio Workshops Inc

Executive Director / CEO

EIN 020495547
NH · NTEE A250
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Victoria Su, Executive Director / CEO ($20,024) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Victoria Su — reported title “Exec. Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $152,703 $20,024
$16,12410th
$29,78125th
$48,148Median
$67,85375th
$86,73390th
$20,024This org · 14th
p10$16,124
p25$29,781
p50$48,148
p75$67,853
p90$86,733
$20,024

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 NH 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
Lamb Center For Arts And Healing VA$220,347 Executive Dir. $78,000 $86,194 2023
Gustavo Dudamel Foundation Inc NY$222,977 Director Of Programs $42,000 $43,436 2023
Chautauqua Regional Youth Ballet NY$223,805 Executive Di $42,482 $43,934 2023
Extra Mile Student Center WA$218,788 Executive Director $60,000 $61,480 2023
Creative Hearts Inc NY$218,781 Director $33,800 $33,952 2024
Turning The Wheel Productions Inc CO$224,442 Facilitatorcoordinator $37,338 $40,976 2023
Artworks For Milwaukee Inc WI$224,879 Executive Director $54,615 $63,406 2024
Scalehouse OR$216,997 Executive Director $20,000 $20,647 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $35,081 2023
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $20,343 2024
Blackstone Valley Music And Performing Arts Collab MA$226,728 President $17,348 $16,883 2025
Light Industry Cinema Projects Ltd NY$226,957 Director $30,050 $30,186 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $65,027 2023
National Parks Arts Foundation NM$214,695 President $57,500 $68,749 2024
Southwest Judges Network CA$228,462 Vice President $1,000 $935 2025
Hamilton-garrett Music And Arts Academy Inc MA$229,235 Executive Director $87,447 $87,355 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,567 2025
Michigan Arts Access MI$213,518 Executive Di $46,000 $52,781 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $59,790 2023
Cincinnati Music & Wellness Coalition OH$230,257 Ceo $50,000 $58,870 2024
Amp Up Arts AL$230,440 Executive Di $16,293 $19,567 2024
Small School Inc NC$212,051 Chairman $102,000 $117,161 2024
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $23,078 2024
Los Angeles Theatre Academy Inc CA$231,447 Executive Dir. $20,310 $20,072 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $45,232 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH cost of living and 2025 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 NH 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 default14th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted16th
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:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Victoria Su) 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 124 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,024 is reasonable (approximately the 14th 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.