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PeerBasis

Compensation Comparability Determination

Casoe Inc

Executive Director / CEO

EIN 830401751
MI · NTEE A60
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janice Smith, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

SectorOrganizations sharing the subject's NTEE classification (A60).
BudgetTotal revenue between $45,761 and $102,450 — 0.67× to 1.50× the subject's $68,300 (the band tightens as size grows).
GeographySame NTEE sector (A60), nationwide + budget 0.67–1.5× revenue.

15 organizations qualified on sector, size, and geography → 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,57810th

$6,59925th

$12,167Median

$15,85575th

$26,48090th

$24,000This org · 80th

p10$4,578

p25$6,599

p50$12,167

p75$15,855

p90$26,480

$24,000

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.

Organization	State	Total revenue	Total comp	Source
Phoenix Womens Chorus	AZ	$71,318	$13,128	990
Kairos Dance Theater Inc	MA	$73,305	$11,340	990
Early Era Collective	TX	$62,422	$2,188	990
Shakespeare In Clark Park	PA	$74,437	$3,712	990
Americans For The Arts Foundation	DC	$76,278	$12,167	990
The Shining Stars Project Inc	CA	$77,600	$15,579	990
United Lakes & Trail Riders Association	MN	$81,106	$6,226	990
Oconee Youth Playhouse	GA	$82,270	$6,972	990
Arts Mentorship Program Inc	CA	$82,824	$27,138	990
Cor Mundi Center For Sacred Music	TX	$83,397	$5,878	990
Mountain Home Arts Council Inc	ID	$83,708	$16,131	990
The Stage Door Inc	UT	$87,427	$7,401	990
Eicher Arts Center Inc	PA	$93,230	$12,973	990
Small Wonder Puppet Theatre Inc	NY	$97,235	$45,103	990
Team Sunshine Performance Corp	PA	$101,673	$25,494	990

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

Peer count15 organizations. Compensation range $2,188–$45,103; filing years 2023–2025.
Size basisMatched on total revenue ($68,300); for reference, expenses $37,125 and assets $1,500. Revenue and expenses diverge this year — revenue may misrepresent operating size; weigh the expense-based view.
Role matchJanice Smith, reported title "CEOStore Manager", benchmarked as Executive Director / CEO. Selected as the organization's highest-paid individual without an exact title match — the board should confirm this is a comparable role.
Related-org pay2 peers report related-organization compensation (column E), which the D + F benchmark does not fully capture; review where material.
Outliers1 peer fall outside 1.5× the interquartile range — consider whether any reflect one-time payments (severance, deferred-comp payouts).

Sensitivity — the subject's percentile under alternative compensation definitions:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	80^th
Total compensation (D + F), as reported (no adjustments)	80^th
Reportable pay only (column D), adjusted	80^th
All sources (D + E + F), adjusted	73^rd

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

The compensation of the Executive Director / CEO (Janice Smith) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 15 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $24,000 is reasonable (approximately the 80^th 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). 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.