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PeerBasis
Compensation Comparability Determination

Articulture

Executive Director / CEO

EIN 411969355
MN · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Greenbaum, Executive Director / CEO ($37,316) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Greenbaum — reported title “EXECUTIVE DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$827 total compensation of comparable organizations → $115,058 $37,316
$15,64110th
$24,17525th
$37,755Median
$56,22475th
$75,48290th
$37,316This org · 50th
p10$15,641
p25$24,175
p50$37,755
p75$56,224
p90$75,482
$37,316

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
Childrens Art Studio DC$158,586 Chair $130,000 $112,139 2024
Educarte Incorporated MD$159,450 Executive Direc $25,363 $23,309 2024
Emergent Arts AR$161,211 Executive Director $26,940 $29,767 2024
Voices CO$154,176 Executive Director $72,000 $69,870 2023
Beyond The Grade TX$154,023 Executive Director $117,012 $115,058 2024
National Art Education Foundation VA$168,143 Secretary/treasurer $29,651 $28,974 2023
Illustration Institute ME$147,443 Co Founder $37,692 $37,101 2024
Essex Youth Theater Inc NJ$145,404 Artistic Director And General Manager $75,712 $66,449 2024
Unruly Arts OH$174,101 Executive Director $62,400 $66,886 2023
Susan Kathleen Black Foundation Inc TX$142,600 Exec Director $29,333 $29,695 2023
La A Schools Inc LA$174,496 Executive Director $56,667 $63,149 2023
Great River Taoist Center Inc VA$142,450 Director $36,000 $34,168 2024
Institute 193 Incorporated KY$176,991 Board Chair $25,000 $27,182 2023
Xyayx The Movement Inc NY$139,000 Program Leader $12,335 $11,280 2023
Dstl Arts CA$137,332 Founder, Executive Director; President $14,325 $12,159 2024
Pulse Arts Inc CA$136,003 Executive Director $78,600 $66,717 2024
Joy Engine Inc WI$181,262 Executive Director $87,550 $89,879 2024
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $30,854 2023
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $25,614 2023
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $47,698 2025
Arts Access South Carolina SC$130,873 Executive Di $50,500 $53,318 2023
Catholic Literary Arts TX$187,228 President And Founder $19,500 $19,175 2024
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $48,702 2024
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $36,000 2023
The Walter Hive AZ$123,495 Executive Director $75,790 $73,766 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 default50th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted48th

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 (Elizabeth Greenbaum) 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 64 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,316 is reasonable (approximately the 50th 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.