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PeerBasis
Compensation Comparability Determination

Center For International Performance & Exhibition

Executive Director / CEO

EIN 363606497
IL · NTEE A200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marguerite Horberg, Executive Director / CEO ($27,202) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$287 total compensation of comparable organizations → $153,957 $27,202
$8,82810th
$26,13225th
$45,906Median
$65,23875th
$81,03590th
$27,202This org · 26th
p10$8,828
p25$26,132
p50$45,906
p75$65,238
p90$81,035
$27,202

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 IL 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
Funoon NY$295,886 Executive Director $75,556 $71,498 2023
Sones De Mexico Ensemble IL$296,215 Executive Dir. $40,000 $41,181 2023
Ballet Of York County SC$295,261 Artistic /Studio Director $52,738 $55,963 2024
Venture Lititz Inc PA$296,445 Executive Director $65,531 $66,472 2024
Springfield Contemporary Theatre Inc MO$297,882 President $6,000 $6,297 2025
Saline County Ag Society Inc NE$297,926 President $3,125 $3,419 2024
Newaygo County Council For The Arts Inc MI$293,520 Executive Director $45,497 $47,767 2024
The Bridge Pai VA$299,056 Chief Execut $58,731 $57,681 2024
Kc Fringe Festival Inc MO$291,863 Executive Director $50,014 $53,882 2024
Emerge Cda Inc ID$291,699 Executive Director $41,358 $44,752 2024
Hispanic Connection Of Southern Indiana Inc IN$290,832 President $42,016 $45,069 2024
Bloomington Creative Glass Center Inc IN$300,843 President $23,404 $25,846 2023
Buffalo Institute For Contemporary Art NY$301,221 Part Time Executive Director $12,000 $11,355 2023
Western Ny Book Arts Collaborative Inc NY$289,491 Executive Dir. $53,000 $50,153 2023
Continuo Arts Foundation Inc NJ$302,133 Executive Director $62,000 $56,307 2024
Studio Ace CA$289,356 Director $50,000 $45,214 2023
Smoke & Barrel Inc LA$302,839 Director $12,000 $13,441 2024
Berwin Art Education Center NJ$288,494 President $63,000 $58,905 2023
Brazilian Cultural Arts Center Of Santa Barbara CA$288,472 Presidentceo $34,500 $31,197 2023
International Focus Inc NC$303,451 Executive Director $69,207 $74,885 2023
El Ballet Folklorico Estudiantil MI$303,518 Director $7,200 $7,559 2024
Imagination Fort Worth TX$287,534 Executive Director $68,735 $72,003 2023
Nashville Arcade Arts Program Inc TN$304,478 Executive Director $80,325 $85,883 2024
Arts Empowerment Project Inc NC$286,962 Ceo $50,000 $54,103 2023
Suntan Art Center Inc FL$286,604 Co-director $20,254 $19,354 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted25th

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 (Marguerite Horberg) 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 324 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,202 is reasonable (approximately the 26th 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.