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PeerBasis
Compensation Comparability Determination

Art Of The Cowgirl Foundation

Executive Director / CEO

EIN 852031614
MT · NTEE A01
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jaimie Stoltzfus, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$31,442 total compensation of comparable organizations → $112,946 $30,000
$35,15610th
$53,82825th
$72,426Median
$89,11875th
$97,26890th
$30,000This org · 0th
p10$35,156
p25$53,828
p50$72,426
p75$89,118
p90$97,268
$30,000

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 MT 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 Ella Project LA$368,492 Co Founder $94,500 $96,533 2024
South Jersey Cultural Alliance NJ$388,800 Executive Dir. $85,971 $71,208 2024
Joseph's House Holding Corporation NJ$403,006 Executive Dir. $136,362 $112,946 2024
Naturist Society Foundation Inc WI$318,007 Editor And Executive Director $52,920 $52,786 2023
Arc Of The Central Mountains CO$415,334 Executive Director $112,653 $100,210 2024
Treasure House Of Hope CO$429,501 Executive Director $101,000 $89,844 2024
Walls Turned Sideways Nfp IL$439,914 Director/co-ed $40,137 $35,662 2025
The Intentional Man Project CA$464,458 Executive Director $111,000 $86,626 2025
Oklahomans For The Arts Inc OK$253,218 Executive Di $65,000 $66,399 2024
Free Mom Hugs Inc OK$485,810 Executive Director $91,335 $93,300 2024
The Mahogany Project TX$491,200 Director $92,518 $88,391 2023
Utah Cultural Alliance Foundation UT$493,367 Executive Dir. $59,063 $56,079 2024
Second Chance Dv Sa Shelter AR$495,781 Executive Di $52,618 $54,869 2024
North Atlantic Arts Alliance ME$496,692 Executive Director $50,000 $47,819 2023
Ohio Alliance For Arts Education OH$519,143 Executive Di $87,200 $85,680 2024
Black Lives Matter Paterson NJ$522,264 Ceo $40,000 $33,131 2024
St Louis Arts Chamber Of Commerce MO$525,000 Treasurer $32,000 $31,442 2024
Young Latino Network OH$535,465 Executive Dir. $71,596 $72,426 2023
West Virginia Alliance Of Recovery WV$541,067 Executive Director $73,757 $74,086 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted0th

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 (Jaimie Stoltzfus) 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 19 similarly situated organizations (Same NTEE sector (A01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 0th 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.