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PeerBasis
Compensation Comparability Determination

Aesthetic Realism Foundation Inc

Executive Director / CEO

EIN 510179690
NY · NTEE A77Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Allen, Executive Director / CEO ($42,697) against the 2000 closest of 3,021 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

3,021 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $322,331 $42,697
$19,36810th
$40,29625th
$64,124Median
$85,70075th
$104,90390th
$42,697This org · 28th
p10$19,368
p25$40,296
p50$64,124
p75$85,700
p90$104,903
$42,697

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 NY 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
Hiddenite Center Inc NC$431,778 Executive Di $35,155 $39,163 2025
Chicago Dancemakers Forum IL$431,745 Executive Dir. $79,928 $86,959 2024
The Scarab Club MI$431,923 Executive Di $64,692 $76,077 2023
Vail Community Television Corporation CO$431,998 Executive Director $103,705 $110,046 2024
Tuscaloosa Symphony Association Inc AL$432,019 Executive Director $69,652 $85,732 2023
Orion Neighborhood Television Corporation MI$432,108 Executive Director $85,880 $98,096 2024
Music In World Cultures Inc PA$432,155 President And Chair Of The Board $14,250 $15,726 2024
National Hispanic Cultural Center NM$432,221 President An $104,920 $128,571 2023
Shakespeare By The Sea CA$431,335 Board Member $59,626 $56,978 2024
Cincinnati Children's Choir OH$431,289 Executive Director $44,425 $50,729 2025
San Luis Obispo Children's Museum CA$432,411 Executive Dir. $111,814 $110,005 2023
Visionaries Of The Creative Arts DC$432,489 President $63,250 $61,423 2024
The Jar MA$432,651 Executive Director & Founder $110,000 $112,621 2023
Blackspace Urbanist Collective Inc NY$432,714 Comanaging Director $110,000 $110,000 2024
Poplar Grove Foundation Inc NC$430,892 Executive Dir. $50,750 $59,745 2023
Upbeat Music And Arts Center IL$430,843 President $43,968 $49,249 2023
Dallas Film Society Inc TX$432,873 Chief Executive Officer & Board Member $33,333 $37,990 2023
Backhausdance CA$430,632 Officer/artistic Director $25,425 $25,014 2023
Legion Arts Inc IA$433,232 Executive Director $13,295 $16,110 2024
System For Education Empowerment And Success TX$430,337 President $36,968 $40,923 2024
Triad Cultural Arts Inc NC$433,307 Executive Director $25,000 $28,587 2024
Mariachi Spectacular De Albuquerque NM$430,288 Chief Executive Officer $64,996 $77,362 2024
Urban Music Theatre Inc IN$430,269 Executive Director/vice Chairman $40,000 $46,681 2024
Texas Alternatives Foundation TX$433,381 Executive Director $204,564 $233,140 2023
Portland Taiko OR$430,188 Board Member $1,025 $1,053 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default28th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted26th

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 (Barbara Allen) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,697 is reasonable (approximately the 28th 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.