Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Cooperstown Art Association Inc

Executive Director / CEO

EIN 237107232
NY · NTEE A260
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janet G Erway, Executive Director / CEO ($62,300) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,615 total compensation of comparable organizations → $169,582 $62,300
$12,80810th
$39,18025th
$55,350Median
$70,04275th
$76,86890th
$62,300This org · 63rd
p10$12,808
p25$39,180
p50$55,350
p75$70,042
p90$76,868
$62,300

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
Johnston County Arts Council IncNC $212,629$57,131 990
Chinese American Arts CouncilNY $213,969$39,180 990
Artspartners Of Central Illinois IncIL $207,717$76,028 990
Kern River Valley Art AssociatCA $216,842$16,277 990
Theatre League Of South Florida IncFL $204,432$40,894 990
The Staunton Augusta Art Center IncVA $204,331$36,316 990
Arts Council Of Southwestern Indiana IncIN $204,241$70,042 990
The Compound IncMD $203,675$1,910 990
Randolph Arts Guild IncNC $219,464$55,513 990
Clarksville-montgomery CountyTN $224,353$44,039 990
Starkville Area Arts CouncilMS $196,421$56,943 990
Huntingdon County Arts CouncilPA $229,077$37,105 990
Greater Birmingham Arts Education Collaborative IncAL $229,095$64,831 990
Artreach St CroixMN $232,525$77,793 990
Cahiers D'art InstituteNY $184,633$19,426 990
Southeast Texas Arts Council IncTX $183,951$55,350 990
Shoreline Arts Alliance IncCT $246,862$169,582 990
Putnam Arts CouncilNY $248,244$76,384 990
Hammond Cultural Foundation IncLA $171,408$56,240 990
Arizona Citizens For The ArtsAZ $170,457$108,545 990
Chagrin Foundation For ArtsOH $259,370$49,911 990
East Bay Center For Thepreservation Oof Cultural ArtsCA $260,374$55,116 990
Chenango County Council Of The ArtsNY $261,508$39,916 990
Dona Ana Arts CouncilNM $266,004$39,691 990
Arts Council Of Mendocino CountyCA $266,842$65,296 990

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 default63rd
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Janet G Erway) 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 41 similarly situated organizations (Same NTEE sector (A26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,300 is reasonable (approximately the 63rd 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.