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PeerBasis
Compensation Comparability Determination

Unruly Arts

Executive Director / CEO

EIN 814552172
OH · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lorraine Schoen, Executive Director / CEO ($62,400) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$771 total compensation of comparable organizations → $107,341 $62,400
$11,60210th
$23,11825th
$36,566Median
$52,74475th
$68,99790th
$62,400This org · 84th
p10$11,602
p25$23,118
p50$36,566
p75$52,744
p90$68,997
$62,400

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
La A Schools Inc LA$174,496 Executive Director $56,667 $58,913 2023
Institute 193 Incorporated KY$176,991 Board Chair $25,000 $25,359 2023
National Art Education Foundation VA$168,143 Secretary/treasurer $29,651 $27,030 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $83,851 2024
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $28,785 2023
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $23,896 2023
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $44,498 2025
Emergent Arts AR$161,211 Executive Director $26,940 $27,770 2024
Catholic Literary Arts TX$187,228 President And Founder $19,500 $17,889 2024
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $45,435 2024
Educarte Incorporated MD$159,450 Executive Direc $25,363 $21,745 2024
Childrens Art Studio DC$158,586 Chair $130,000 $104,617 2024
Articulture MN$158,528 Executive Dir. $37,316 $34,813 2023
Voices CO$154,176 Executive Director $72,000 $65,183 2023
Beyond The Grade TX$154,023 Executive Director $117,012 $107,341 2024
Collective Arts Network OH$196,157 Executive Di $50,000 $48,566 2024
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $23,053 2024
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $42,427 2025
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $19,517 2023
Illustration Institute ME$147,443 Co Founder $37,692 $34,613 2024
Naperville Art League IL$201,956 Director $10,676 $9,910 2023
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $42,688 2023
Essex Youth Theater Inc NJ$145,404 Artistic Director And General Manager $75,712 $61,992 2024
Instruments 4 Africa TX$204,158 Trustee $56,000 $52,889 2023
Susan Kathleen Black Foundation Inc TX$142,600 Exec Director $29,333 $27,703 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default84th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted83rd

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 (Lorraine Schoen) 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 82 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,400 is reasonable (approximately the 84th 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.