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PeerBasis
Compensation Comparability Determination

Chsee Inc

Executive Director / CEO

EIN 200349620
NY · NTEE A20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joan Costantino, Executive Director / CEO ($4,760) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Joan Costantino — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $317,106 $4,760
$6,47310th
$14,56325th
$36,608Median
$56,23975th
$84,52790th
$4,760This org · 5th
p10$6,473
p25$14,563
p50$36,608
p75$56,239
p90$84,527
$4,760

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
500 Sails MP$125,662 Executive Dir. $61,475 $61,475 2024
Life On Art CA$125,745 Executive Director (Start 7/2024) $76,154 $72,772 2024
Francis Hardy Center For The Arts WI$127,870 Executive Director $50,000 $57,787 2024
Wildstar Academy OR$128,981 Executive Director $6,000 $6,166 2024
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $123,336 2023
Culture Mill Inc NC$130,625 Director $46,866 $52,208 2025
Hola Cultura DC$131,035 Executive Director And Director $55,900 $55,889 2023
Speedwell Projects ME$131,474 Managing Director $33,246 $36,841 2024
Chicago Fashion Development IL$114,325 Executive Director $40,000 $44,804 2023
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $36,374 2023
Japan House La Foundation CA$111,910 Ceo $6,000 $5,734 2024
Belton Center For The Arts SC$111,131 Executive Director $35,077 $40,497 2024
The Arts Project Inc MD$110,552 Executive Director $24,559 $25,409 2024
12 Dunemere Inc NY$138,477 Executive Director $17,651 $17,651 2024
Committee For A Better New Orleans LA$107,720 Executive Director $80,000 $97,486 2024
Design Sacramento CA$140,644 Executive Director $24,900 $23,794 2024
Krewe Of Seaman Inc LA$143,094 President $73,500 $89,565 2024
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $190,810 2023
Bird Island Cultural Centre MN$103,456 Director $1,800 $1,968 2024
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $10,663 2023
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $24,863 2023
The Corda Foundation NC$103,285 Treasurer $35,000 $41,204 2023
Island Community House Inc VA$144,658 Executive Director $65,960 $72,561 2023
Granary Art Center UT$146,593 Executive Director $60,000 $66,206 2025
Noise Salon Inc MA$100,002 Executive Director/ Treasurer $15,914 $16,293 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted3rd

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 (Joan Costantino) 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 64 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,760 is reasonable (approximately the 5th 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.