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PeerBasis
Compensation Comparability Determination

National Art Education Foundation

Executive Director / CEO

EIN 520516541
VA · NTEE A25J
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mario Rossero, Executive Director / CEO ($29,651) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Mario Rossero — reported title “Secretary/Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$846 total compensation of comparable organizations → $117,748 $29,651
$17,74910th
$25,50225th
$40,523Median
$58,22375th
$75,68690th
$29,651This org · 31st
p10$17,749
p25$25,502
p50$40,523
p75$58,223
p90$75,686
$29,651

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 VA 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
Unruly Arts OH$174,101 Executive Director $62,400 $68,450 2023
La A Schools Inc LA$174,496 Executive Director $56,667 $64,625 2023
Emergent Arts AR$161,211 Executive Director $26,940 $30,463 2024
Educarte Incorporated MD$159,450 Executive Direc $25,363 $23,853 2024
Institute 193 Incorporated KY$176,991 Board Chair $25,000 $27,818 2023
Childrens Art Studio DC$158,586 Chair $130,000 $114,760 2024
Articulture MN$158,528 Executive Dir. $37,316 $38,188 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $91,980 2024
Voices CO$154,176 Executive Director $72,000 $71,503 2023
Beyond The Grade TX$154,023 Executive Director $117,012 $117,748 2024
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $31,576 2023
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $26,213 2023
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $48,813 2025
Catholic Literary Arts TX$187,228 President And Founder $19,500 $19,623 2024
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $49,840 2024
Illustration Institute ME$147,443 Co Founder $37,692 $37,968 2024
Essex Youth Theater Inc NJ$145,404 Artistic Director And General Manager $75,712 $68,003 2024
Susan Kathleen Black Foundation Inc TX$142,600 Exec Director $29,333 $30,389 2023
Great River Taoist Center Inc VA$142,450 Director $36,000 $34,967 2024
Collective Arts Network OH$196,157 Executive Di $50,000 $53,274 2024
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $25,287 2024
Xyayx The Movement Inc NY$139,000 Program Leader $12,335 $11,544 2023
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $46,540 2025
Dstl Arts CA$137,332 Founder, Executive Director; President $14,325 $12,444 2024
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $21,409 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default31st
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Mario Rossero) 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 72 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,651 is reasonable (approximately the 31st 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.