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PeerBasis
Compensation Comparability Determination

Clues Real Estate Holding Company

Executive Director / CEO

EIN 831128319
MN · NTEE A11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ana Rubi Lee, Executive Director / CEO ($26,666) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ana Rubi Lee — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,578 total compensation of comparable organizations → $140,908 $26,666
$7,14110th
$13,06425th
$28,462Median
$60,65475th
$74,85990th
$26,666This org · 43rd
p10$7,141
p25$13,064
p50$28,462
p75$60,654
p90$74,859
$26,666

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 MN 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
The Raymer Society For The Arts KS$218,025 Executive Dir. $30,720 $33,587 2024
Friends Of The Minnesota Sinfonia MN$218,435 Artistic/executive Directo $50,704 $50,704 2024
Destination Crenshaw Support Foundation CA$213,080 Chairperson/president $5,089 $4,578 2023
James A Unruh Family Foundation AZ$229,900 Secretary & Treasurer (Thru 12/23) $29,610 $28,819 2024
Eugene Symphony Foundation OR$231,088 Executive Dir. $13,181 $12,753 2023
Oklahoma City Art Museum Affiliated OK$198,654 Secretary $25,864 $29,674 2023
Bill And Sara Morgan Real Estate TX$235,673 Secretary $53,774 $54,438 2024
Cabots Museum Foundation CA$235,940 Executive Dir. $70,000 $61,172 2024
Asian And Pacific Islander Americans WA$195,999 Executive Dir. $97,600 $88,433 2024
Cabinet Of Curiosity Inc Nfp IL$237,150 President $13,662 $13,995 2023
Cast 447 Minna Llc CA$242,257 Manager $11,688 $10,214 2024
White Pool House Friends TX$188,105 Exec. At Large $22,586 $22,865 2024
Ftc Qalicb Inc MS$244,935 Director $10,528 $11,867 2024
Majestic Theatre NH$252,553 Treasurer $7,475 $7,192 2023
Focus On Lyme Foundation AZ$179,863 President & Executive Dire $38,954 $37,914 2024
Harriton Association PA$175,634 Executive Di $60,868 $63,244 2023
Friends Of Wisconsin Singers Inc WI$260,294 Member At Large $4,966 $5,404 2023
Topeka Civic Theatre KS$170,265 Secretary/tr $14,777 $16,156 2024
Athletes In Rochester Incorporated NY$264,832 President $64,911 $61,114 2023
Oxnard Downtowners Foundation Inc CA$268,741 Chairman $32,160 $28,104 2024
Hastings Museum Foundation Inc NE$153,425 Executive Di $62,000 $69,480 2023
Barnes-deinzer Seneca County OH$153,034 Executive Di $20,474 $22,594 2023
Up2me Community Foundation Inc CA$152,827 Ceo $16,710 $14,603 2024
Saginaw Valley Naval Ship Museum MI$282,281 Secretary $26,180 $27,347 2024
The Columbia Memorial Space Science Lear CA$284,088 President & Executive Dire $81,528 $73,351 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2024 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 MN 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 default43rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted90th

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 (Ana Rubi Lee) 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 30 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,666 is reasonable (approximately the 43rd 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.