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PeerBasis
Compensation Comparability Determination

Artcore Inc

Executive Director / CEO

EIN 830241888
WY · NTEE A60Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Deuel, Executive Director / CEO ($19,800) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $103,512 $19,800
$9,12610th
$22,25725th
$39,311Median
$55,89475th
$67,28590th
$19,800This org · 23rd
p10$9,126
p25$22,257
p50$39,311
p75$55,894
p90$67,285
$19,800

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 WY 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
Cepa Management Corporation AL$251,818 Executive Di $43,548 $45,097 2024
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $45,573 2023
St Lou Fringe MO$251,434 Executive Dir $64,995 $65,988 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $24,534 2023
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $11,568 2024
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $59,050 2023
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $46,515 2024
Center Stage Dance Studio CA$248,693 President $6,171 $5,108 2024
Augustana Arts Inc CO$247,305 Executive Director $68,750 $61,563 2025
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $68,046 2024
The Catamounts Nfp CO$245,928 Artistic Director $26,725 $24,564 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $55,200 2024
Puerto Rican Folkloric Dance Inc TX$244,940 Executive & Artistic Director $55,125 $54,419 2023
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $18,537 2024
Theatre Philadelphia PA$244,133 Former Exec $50,043 $49,250 2023
Encore Performing Arts UT$264,181 Executive Team $7,650 $7,505 2024
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $80,714 2024
Theatre Nova MI$266,152 President $39,658 $40,397 2023
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $55,926 2024
Spotlight Performing Arts Center UT$266,526 President $60,000 $60,604 2023
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $15,339 2023
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $9,098 2024
Summertrios Inc NJ$268,459 Director Eme $2,800 $2,396 2024
Detroit Puppet Company MI$237,682 Board Member $30,727 $30,402 2024
South Side Suzuki Cooperative IL$269,849 President & $67,648 $65,634 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 Deuel) 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 142 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,800 is reasonable (approximately the 23rd 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.