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PeerBasis
Compensation Comparability Determination

Bellefonte Art Museum For Centre County

Executive Director / CEO

EIN 462977395
PA · NTEE A51
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lori Fisher, Executive Director / CEO ($58,000) against every comparable organization that fit the selection criteria — 1775 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lori Fisher — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,775 organizations qualified on sector, size, and geography 1,775 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $287,341 $58,000
$5,84110th
$17,81925th
$37,063Median
$55,59675th
$73,30690th
$58,000This org · 77th
p10$5,841
p25$17,819
p50$37,063
p75$55,596
p90$73,306
$58,000

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 PA 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
Irish Outreach San Diego Inc CA$182,111 Executive Director $60,000 $51,954 2024
Youth Orchestra NY$182,245 Ceo & Art Dir. $10,200 $9,004 2025
Young Indian Culture Group Inc NY$181,746 President $21,750 $19,708 2024
Lantern Publishing & Media NY$181,699 President $50,000 $45,307 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,374 2024
Madison County Historical Society NY$181,584 Executive Director $27,639 $25,045 2024
I Sound Performing Arts CA$181,555 Executive Dir $3,500 $3,031 2024
Texas Wendish Heritage Society Inc TX$182,746 Executive Director $20,479 $21,149 2023
Eubie Blake National Jazz Institute & Cultural Center MD$182,763 Executive Director $3,350 $3,233 2023
Lex America Inc MA$182,807 Executive Director $91,339 $82,306 2024
The Walt Disney Hometown Museum MO$182,848 Director $12,000 $12,745 2024
Radio Eye Inc KY$181,296 Exec. Director $66,478 $73,736 2023
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $42,144 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $91,688 2024
Sonrisas Inc MA$181,256 President $17,000 $15,771 2023
Heartwood Regional Theater Company ME$181,076 Executive Director $55,000 $53,803 2025
Boheme Opera Company Inc NJ$183,196 Managing Dir $14,400 $12,893 2024
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $44,306 2024
Beaumont Civic Ballet TX$180,923 Executive Dir. $30,981 $31,077 2024
Century Chinese Language School Of MA$183,265 Principal $5,198 $4,563 2025
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $79,156 2025
Main Street Arts VT$180,787 Executive Dir. $30,300 $29,794 2025
The Codex Foundation CA$180,771 Executive Di $85,500 $74,034 2024
Danceworks Chicago Inc Nfp IL$183,426 Executive Dir. $62,246 $59,784 2025
Bush Family Home Foundation TX$180,724 Executive Director $67,500 $72,566 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default77th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted75th

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 (Lori Fisher) 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 1775 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,000 is reasonable (approximately the 77th 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.