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PeerBasis
Compensation Comparability Determination

Charlotte Art League Inc

Executive Director / CEO

EIN 237414250
NC · NTEE A400
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Dukes, Executive Director / CEO ($13,077) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jim Dukes — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,932 total compensation of comparable organizations → $156,378 $13,077
$21,81210th
$46,38125th
$63,739Median
$76,64975th
$88,84190th
$13,077This org · 6th
p10$21,812
p25$46,381
p50$63,739
p75$76,649
p90$88,841
$13,077

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 NC 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
Monira Foundation NJ$401,991 Director/president/exec. D $114,577 $99,005 2024
Wave Pool Corp OH$403,451 Interim Executive Director $71,738 $73,535 2024
Art Feminism Inc MD$407,503 Executive Director $93,320 $84,437 2024
Center For Exploratory & Perceptual Arts NY$409,364 Former Executive Director $46,158 $41,559 2023
Floyd Community Center For The Arts VA$412,595 Executive Director $58,117 $54,308 2024
The Center For Emerging Visual Artists Ltd PA$412,739 Executive Director $91,948 $91,363 2023
Zocalo Public Square CA$391,536 Ceo $25,806 $21,566 2024
Western Montana Creative MT$390,199 Executive Di $59,523 $62,097 2024
More Art Inc NY$424,215 Executive Dir. $40,000 $34,981 2024
Athens Photographic Project OH$377,453 Exec Director $86,050 $90,812 2023
Galveston Arts Center TX$433,471 Executive Director $54,250 $52,520 2024
Piedmont Craftsmen Inc NC$433,757 President An $47,125 $47,125 2024
Studio 23 MI$368,779 Executive Director $58,000 $59,650 2023
Teton Arts Council Inc ID$365,515 Executive Director $61,471 $63,287 2024
Open Studio Project Inc IL$438,996 Executive Di $69,250 $64,191 2025
The Carving Studio & Sculpture Ctr VT$363,244 Executive Di $76,292 $76,512 2023
Los Angeles Art Association CA$442,183 Executive Dir. $92,800 $79,844 2023
Craftstudies Inc VT$359,913 Executive Director $81,200 $77,060 2025
Northeast Minneapolis Arts Assoc MN$445,132 Executive Director $75,354 $74,190 2023
Oye Group Inc NY$357,335 Co-chairman $3,200 $2,799 2024
Dallas Architecture Forum TX$448,181 Executive Director $95,000 $91,970 2024
Precita Eyes Muralists Association Inc CA$355,365 Executive Dir. $45,371 $39,036 2023
Bountiful Davis Art Foundation UT$354,072 Executive Director $81,000 $80,233 2024
Wilkes Art Gallery Inc NC$351,723 Executive Director $67,373 $67,373 2024
Public Art Saint Paul MN$349,666 Executive Di $73,245 $70,044 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted5th

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 (Jim Dukes) 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 80 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,077 is reasonable (approximately the 6th 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.