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PeerBasis
Compensation Comparability Determination

Crested Butte Society Inc

Executive Director / CEO

EIN 237299390
CO · NTEE A200
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Andrew Arell, Executive Director / CEO ($69,592) against every comparable organization that fit the selection criteria — 277 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Arell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

277 organizations qualified on sector, size, and geography 277 within the band form the benchmarked peer set.

Distribution of comparable compensation

$294 total compensation of comparable organizations → $298,834 $69,592
$8,73710th
$24,10525th
$42,600Median
$61,43475th
$77,94990th
$69,592This org · 84th
p10$8,737
p25$24,105
p50$42,600
p75$61,434
p90$77,949
$69,592

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 CO 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
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $76,763 2023
Mannakin Theater And Dance CA$234,670 Ceo Artistic/executive Director $40,000 $36,021 2024
Psymposia Inc DE$235,243 President $20,000 $20,423 2024
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $24,105 2023
Gallery Night Of Pensacola Inc FL$236,039 Director $43,880 $42,990 2024
Ekmeles Inc NY$233,616 President $31,675 $30,732 2023
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $7,676 2023
Partnership Inc AK$236,483 Executive Di $56,040 $57,525 2023
Community Arts & Empowerment CA$236,571 Ceo $48,400 $43,586 2024
Confluence Gallery And Art Center WA$237,369 Executive Director $30,156 $27,431 2025
701 Center For Contemporary Art SC$237,911 Administrative Director $21,154 $22,422 2025
Urban Arts Collective TX$231,684 Producing Executive Director $50,000 $53,701 2023
Continuum Arts Collective ME$231,432 Executive Director $30,000 $32,254 2023
Maine Jewish Film Festival ME$230,901 Executive Director $73,796 $75,078 2025
The Off-central Players Inc FL$238,855 Board Member / Producing A $60,000 $60,519 2023
Kente Arts Alliance PA$230,244 President $24,000 $25,697 2023
North Gwinnett Arts Association GA$239,511 Executive Director $53,962 $56,585 2024
Arte Institute Inc NY$229,498 President/treasurer $60,000 $56,543 2024
Surati For Performing Arts Inc NJ$240,472 President $27,200 $25,327 2024
Teatro Tariakuri IL$240,585 Executive Director And President $28,000 $28,708 2024
Images A Festival Of The Arts Inc FL$228,794 Executive Director $2,019 $1,978 2024
Parallel Studios Inc NM$228,761 Executive Di $27,720 $32,012 2023
Siren-protectors Of The Rainforest NY$240,987 Executive Director $9,446 $9,165 2023
Atlantic Black Box ME$228,481 Executive Di $86,426 $90,253 2024
Voice Of The City IL$228,121 Vp Of Teachi $36,147 $36,105 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted81st

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 (Andrew Arell) 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 277 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,592 is reasonable (approximately the 84th 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.