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PeerBasis
Compensation Comparability Determination

Trickster Art Gallery

Executive Director / CEO

EIN 461640865
IL · NTEE A40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gina Roxas, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,973 total compensation of comparable organizations → $159,640 $70,000
$32,83810th
$47,63525th
$65,563Median
$80,46075th
$92,93090th
$70,000This org · 55th
p10$32,838
p25$47,635
p50$65,563
p75$80,460
p90$92,930
$70,000

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
Lanesboro Arts Center MN$471,626 Executive Di $60,500 $59,063 2024
The Luminary Inc MO$472,141 Executive Dir. $79,685 $83,385 2024
Iowa Arts In Education IA$464,535 Executive Director $57,001 $61,663 2024
Art & Creativity For Healing CA$475,839 Exec Dir/member $68,400 $60,078 2023
Wisconsin Museum Of Quilts & Fiber Arts Inc WI$462,757 Executive Director $79,064 $81,580 2024
Dirt Palace Public Projects RI$485,962 Co-executive Director $49,658 $47,044 2024
Participant Inc NY$488,032 Founder/director $35,385 $31,591 2024
Dallas Architecture Forum TX$448,181 Executive Director $95,000 $93,888 2024
Northeast Minneapolis Arts Assoc MN$445,132 Executive Director $75,354 $75,737 2023
Center For Contemporary Printmaking CT$497,747 Executive Di $72,000 $66,697 2024
Summerfair Cincinnati Inc OH$498,021 Executive Director $74,044 $79,771 2023
Los Angeles Art Association CA$442,183 Executive Dir. $92,800 $81,509 2023
Open Studio Project Inc IL$438,996 Executive Di $69,250 $65,529 2025
Waco Creative Art Center TX$502,765 Executive Director $41,023 $40,543 2024
Rubys Clay Studio & Gallery CA$504,281 Operations Dir $78,000 $66,544 2024
Piedmont Craftsmen Inc NC$433,757 President An $47,125 $48,108 2024
Galveston Arts Center TX$433,471 Executive Director $54,250 $53,616 2024
Daylight Community Arts NY$510,406 President $84,300 $75,261 2024
More Art Inc NY$424,215 Executive Dir. $40,000 $35,711 2024
Design History Foundation Inc CA$523,634 Executive Director $187,122 $159,640 2024
Chicago Public Art Group IL$527,138 Executive Director $70,000 $70,000 2023
The Center For Emerging Visual Artists Ltd PA$412,739 Executive Director $91,948 $93,268 2023
Floyd Community Center For The Arts VA$412,595 Executive Director $58,117 $55,441 2024
Center For Exploratory & Perceptual Arts NY$409,364 Former Executive Director $46,158 $42,426 2023
The Bronx River Art Center Inc NY$532,119 Executive Director $90,116 $82,830 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default55th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted53rd

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 (Gina Roxas) 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 87 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 55th 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.