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PeerBasis
Compensation Comparability Determination

General Baker Institute

Executive Director / CEO

EIN 811174658
MI · NTEE A20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Baker, Executive Director / CEO ($66,193) against every comparable organization that fit the selection criteria — 239 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolyn Baker — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

239 organizations qualified on sector, size, and geography 239 within the band form the benchmarked peer set.

Distribution of comparable compensation

$330 total compensation of comparable organizations → $269,651 $66,193
$8,19110th
$20,36525th
$39,035Median
$55,07875th
$69,68990th
$66,193This org · 87th
p10$8,191
p25$20,365
p50$39,035
p75$55,078
p90$69,689
$66,193

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 MI 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
Irish Music School Of Chicago IL$208,516 President $67,770 $62,698 2024
Society For Indo-american Arts TX$209,892 Executive Director $35,000 $33,920 2023
The Genesis Collective Inc PA$207,690 Executive Dir. $45,833 $43,011 2024
Barn Opera Inc VT$210,088 Artistic Direct $29,792 $28,218 2024
Sound Affects Music CO$207,552 Executive Director $49,999 $46,449 2023
Danville Business Alliance PA$210,384 Executive Director $52,500 $50,723 2023
Virginia Hispanic Chamber Foundation VA$207,211 President & Ceo $30,000 $27,258 2024
Blue Mountains Projects Inc NY$210,903 Executive Director $88,500 $75,256 2024
Gloucester Writers Center Inc MA$211,029 Executive Director $43,680 $38,028 2023
The Henry Kapono Foundation HI$211,031 Secretary $1,400 $1,214 2023
The Scandinavian Cultural Center And MA$206,477 Director $5,540 $4,685 2024
Deaf Performing Artists Network MI$206,250 President $44,000 $42,738 2024
Readingfilmfest PA$205,712 Executive Di $76,000 $71,321 2024
The North Carolina Association For The NC$212,096 Executive Director $63,835 $60,469 2025
Friends Of Hauberg Civic Center Foundation IL$212,274 Executive Director $51,312 $48,874 2023
Art Pot SC$205,365 Executive Dir. $75,184 $73,811 2024
Old Post Office Museum And Art Center TX$205,262 Executive Dir. $26,658 $25,094 2024
Markeim Arts Center NJ$205,115 Vice President $6,400 $5,377 2024
Jookender Community Initiatives Inc MA$204,182 Ceo & Program Director $44,400 $36,579 2025
Siskiyou County Arts Council CA$203,220 Executive Dir. $48,146 $39,123 2024
Artstillery TX$202,962 Treasurer $59,888 $58,040 2023
The Wow Flower Project CA$202,883 Board Of Trustee $14,000 $11,712 2023
Astoria Film Festival Inc NY$214,985 Founding Director $45,000 $38,266 2024
Fine Arts Fiesta Inc PA$202,405 Exec Director $16,500 $15,485 2024
The Roustabouts CA$202,254 Ceo $5,720 $4,785 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default87th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Carolyn Baker) 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 239 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,193 is reasonable (approximately the 87th 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.