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PeerBasis
Compensation Comparability Determination

Borealis Art Guild

Executive Director / CEO

EIN 473541299
MN · NTEE A25
FY ending 2023-03-31
June 9, 2026

This analysis benchmarks the total compensation of Charlene Paschke, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Charlene Paschke — 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

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $135,030 $8,000
$10,76010th
$25,32725th
$45,965Median
$63,11875th
$76,80990th
$8,000This org · 8th
p10$10,760
p25$25,327
p50$45,965
p75$63,118
p90$76,809
$8,000

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 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
Photography Without Borders Inc PA$260,386 Executive Di $83,559 $84,330 2023
Miano Academy Of Art Inc FL$257,897 President Non Voting Member $68,771 $63,507 2024
Greenwich Art Society Inc CT$260,507 President, Managing Direct $56,260 $51,853 2024
Utah Youth Symphony Orchestra Assoc UT$260,676 Board Chair $3,290 $3,408 2023
The Institute For Art And Olfaction CA$257,075 Executive Director $43,650 $38,145 2023
Hunakai Studio Of Fine Arts Inc MA$261,687 President $64,649 $58,794 2023
Bob Mizer Foundation CA$256,316 President $48,800 $41,422 2024
Emerald Coast Honors Orchestra Foundation Inc FL$256,242 Secretary $3,900 $3,708 2023
Southwest Music Education Association CA$262,512 President $6,000 $4,962 2025
Be Frank Foundation CO$255,229 Managing Director $69,420 $67,366 2023
Belvedere Series VA$254,087 Artistic Director $33,000 $30,514 2025
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $73,407 2023
Professional Artistic Research Projects OH$265,853 Executive Director $42,000 $43,728 2024
Mountain Time Arts MT$266,610 Executive Dir. $86,068 $93,892 2023
Kalamazoo Book Arts Center MI$251,216 Director $40,000 $39,539 2025
Chris Babcock Art Prep CA$267,281 President $64,835 $55,033 2024
The Peacock Players Inc NH$250,630 Executive Di $61,154 $55,508 2024
Active Cultures CA$249,844 Executive Director $74,250 $63,025 2024
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $62,855 2023
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $36,311 2024
Art Access UT$248,757 Executive Director $72,081 $72,519 2024
Girls Rock Charlotte NC$248,411 Executive Dir. $30,630 $32,030 2023
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $49,486 2025
North Fourth Art Center NM$247,942 Executive Dir. $67,964 $73,979 2023
Aya Art Co CA$270,714 Officer $275 $240 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted8th

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 (Charlene Paschke) 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 142 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 8th 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.