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PeerBasis
Compensation Comparability Determination

Carmel Gallery Alliance

Executive Director / CEO

EIN 770462407
CA · NTEE A400
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Hella M Rothwell, Executive Director / CEO ($15,932) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Hella M Rothwell — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $114,752 $15,932
$11,13110th
$30,65025th
$43,595Median
$68,71775th
$87,47790th
$15,932This org · 15th
p10$11,131
p25$30,650
p50$43,595
p75$68,717
p90$87,477
$15,932

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 CA 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
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $97,088 2025
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $28,872 2024
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $66,298 2023
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $38,310 2025
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $34,213 2024
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $81,780 2024
Waterworks Art Museum MT$152,803 Executive Di $31,091 $39,958 2023
The Heidelberg Project MI$151,440 Executive Di $96,000 $114,752 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,741 2024
Dane Arts Mural Arts Inc WI$143,946 Executive Director $61,526 $76,610 2023
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $55,286 2024
Name Publications Inc FL$143,624 President $6,000 $6,528 2024
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $37,165 2023
Alleghany Highlands VA$143,122 Executive Di $36,790 $41,138 2024
Indy Convergence Inc IN$187,607 Managing Director $12,445 $15,648 2023
Michigan Fiber Festival Inc MI$142,147 Festival Coordinator $17,779 $21,252 2024
Wartists Inc VA$189,850 President $29,000 $32,427 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $54,980 2023
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $69,434 2024
Project Snap MI$205,925 Ceo $95,784 $114,493 2024
Copper Country Community Arts Council MI$122,447 Executive Director $43,986 $54,130 2023
Blair Center For The Arts Foundation KS$121,044 Director $28,995 $37,347 2023
Through The Flower Corporation NM$116,522 Executive Di $35,000 $43,595 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $12,282 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $66,683 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default15th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted13th

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 (Hella M Rothwell) 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 13, 2026, comparing compensation against 39 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,932 is reasonable (approximately the 15th 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 13, 2026.