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PeerBasis
Compensation Comparability Determination

Caldwell Fine Arts Series Inc

Executive Director / CEO

EIN 820373809
ID · NTEE A600
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Hasenoehrl, Executive Director / CEO ($47,429) against every comparable organization that fit the selection criteria — 149 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $104,196 $47,429
$11,00210th
$23,92825th
$39,090Median
$56,55375th
$68,77390th
$47,429This org · 62nd
p10$11,002
p25$23,928
p50$39,090
p75$56,553
p90$68,773
$47,429

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 ID 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
Road Show Inc IL$272,738 Executive Director $42,220 $40,051 2024
Kid Pan Alley VA$273,708 Artistic & Executive Direc $64,466 $61,834 2023
South Side Suzuki Cooperative IL$269,849 President & $67,648 $66,068 2023
Melodic Movements Performing Arts Program Inc DE$276,768 President $49,600 $48,246 2023
Summertrios Inc NJ$268,459 Director Eme $2,800 $2,412 2024
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $9,158 2024
Hickory Ballet And Performing Arts NC$278,659 Executive Dir. $27,100 $27,817 2023
Spotlight Performing Arts Center UT$266,526 President $60,000 $61,004 2023
Montavilla Jazz Festival OR$279,212 Executive Director $26,400 $23,657 2024
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $56,296 2024
Theatre Nova MI$266,152 President $39,658 $40,664 2023
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $81,247 2024
Carpinteria Community Theater Inc CA$281,492 Executive Director $50,000 $41,660 2024
Encore Performing Arts UT$264,181 Executive Team $7,650 $7,554 2024
Santa Clara Valley Performing Arts Association CA$282,072 Artistic Director $20,000 $16,664 2024
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $18,660 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $55,565 2024
The Oratorio Society Of Virginia VA$284,836 Executive Director $29,875 $27,116 2025
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $68,495 2024
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $9,436 2023
Inspire Music Service Hope Inc AZ$288,484 Executive Director $24,000 $22,930 2023
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $59,440 2023
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $11,645 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $24,696 2023
Everett RI$291,469 Co-artistic Director/treas $35,100 $33,435 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID cost of living and 2025 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 ID 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 default62nd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted62nd

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 (Kim Hasenoehrl) 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 149 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,429 is reasonable (approximately the 62nd 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.