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PeerBasis
Compensation Comparability Determination

Wave Pool Corp

Executive Director / CEO

EIN 475054823
OH · NTEE A40
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Carrington Broeman, Executive Director / CEO ($71,738) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,885 total compensation of comparable organizations → $152,556 $71,738
$21,22510th
$45,12825th
$61,160Median
$75,04375th
$86,87290th
$71,738This org · 69th
p10$21,225
p25$45,128
p50$61,160
p75$75,043
p90$86,872
$71,738

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 OH 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
Charlotte Art League Inc NC$402,149 Executive Dir. $13,077 $12,757 2024
Monira Foundation NJ$401,991 Director/president/exec. D $114,577 $96,586 2024
Art Feminism Inc MD$407,503 Executive Director $93,320 $82,373 2024
Center For Exploratory & Perceptual Arts NY$409,364 Former Executive Director $46,158 $40,543 2023
Floyd Community Center For The Arts VA$412,595 Executive Director $58,117 $52,981 2024
The Center For Emerging Visual Artists Ltd PA$412,739 Executive Director $91,948 $89,130 2023
Zocalo Public Square CA$391,536 Ceo $25,806 $21,039 2024
Western Montana Creative MT$390,199 Executive Di $59,523 $60,579 2024
More Art Inc NY$424,215 Executive Dir. $40,000 $34,126 2024
Athens Photographic Project OH$377,453 Exec Director $86,050 $88,592 2023
Galveston Arts Center TX$433,471 Executive Director $54,250 $51,236 2024
Piedmont Craftsmen Inc NC$433,757 President An $47,125 $45,973 2024
Studio 23 MI$368,779 Executive Director $58,000 $58,192 2023
Open Studio Project Inc IL$438,996 Executive Di $69,250 $62,622 2025
Teton Arts Council Inc ID$365,515 Executive Director $61,471 $61,740 2024
Los Angeles Art Association CA$442,183 Executive Dir. $92,800 $77,892 2023
The Carving Studio & Sculpture Ctr VT$363,244 Executive Di $76,292 $74,642 2023
Northeast Minneapolis Arts Assoc MN$445,132 Executive Director $75,354 $72,376 2023
Craftstudies Inc VT$359,913 Executive Director $81,200 $75,176 2025
Dallas Architecture Forum TX$448,181 Executive Director $95,000 $89,722 2024
Oye Group Inc NY$357,335 Co-chairman $3,200 $2,730 2024
Precita Eyes Muralists Association Inc CA$355,365 Executive Dir. $45,371 $38,082 2023
Bountiful Davis Art Foundation UT$354,072 Executive Director $81,000 $78,272 2024
Wilkes Art Gallery Inc NC$351,723 Executive Director $67,373 $65,726 2024
Public Art Saint Paul MN$349,666 Executive Di $73,245 $68,332 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default69th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted67th

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 (Carrington Broeman) 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 78 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,738 is reasonable (approximately the 69th 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.