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PeerBasis
Compensation Comparability Determination

Foci Mn Center For Glass Arts

Executive Director / CEO

EIN 270454560
MN · NTEE A25
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Anna Lehner, Executive Director / CEO ($42,160) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,215 total compensation of comparable organizations → $245,343 $42,160
$36,94710th
$62,23725th
$79,423Median
$103,79875th
$118,59590th
$42,160This org · 13th
p10$36,947
p25$62,237
p50$79,423
p75$103,798
p90$118,595
$42,160

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 MN 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
Red Hook Art Project Inc NY$819,125 Executive Dir. $83,728 $76,569 2024
Students Motivated By The Arts Inc OH$812,832 President $109,764 $117,656 2024
The Adderley School Foundation TX$812,504 President $52,917 $53,570 2024
Falmouth Artists Guild Inc MA$823,325 Exectutive Director $117,500 $106,858 2024
Riverside Arts Academy CA$823,814 Executive Dir. $124,283 $105,810 2025
🔒 145 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default13th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 150-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.