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PeerBasis
Compensation Comparability Determination

Arts Align All Inc

Executive Director / CEO

EIN 873693937
WI · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jane Borden, Executive Director / CEO ($40,838) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$181 total compensation of comparable organizations → $266,514 $40,838
$11,26610th
$21,91825th
$43,436Median
$65,93475th
$85,70990th
$40,838This org · 48th
p10$11,266
p25$21,918
p50$43,436
p75$65,934
p90$85,709
$40,838

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 WI 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 Spark Inc KS$164,994 Executive Director $64,231 $68,406 2023
Epoch Public Media Seattle WA$164,046 President $4,779 $4,097 2024
Delaware Careplan Inc DE$166,166 Executive Director $15,149 $14,203 2024
Sc Ag-in-the-classroom Fund SC$167,533 President $72,480 $72,402 2024
Fem Empowerment Movement CA$168,811 Secretary $104,168 $86,128 2024
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $41,379 2023
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $14,499 2025
The Nourishment Projects Nfp IL$158,876 President $90,000 $87,224 2023
Education In Dance And NJ$170,931 Vice President $191,743 $163,924 2024
Creative Adventuresinc MD$158,252 Creative Director $70,000 $62,663 2024
Satvatove Institute Inc FL$158,205 Executive Di $83,160 $77,013 2023
Marriage And Relationship Education Center Inc MD$171,221 Executive Director $47,508 $43,785 2023
Research Support Fund MA$171,417 Board President $37,776 $32,504 2024
Microfinance Opportunities MA$156,708 Executive Director $1,000 $886 2023
Challenger Learning Center Of NY$155,858 Executive Di $25,090 $21,709 2024
The Home Team - Miami Inc FL$173,584 Director $79,425 $71,444 2024
Independent Television Festival Inc MN$174,027 Ceo/executive Director $16,667 $16,235 2023
Los Medanos College Foundation CA$174,647 Director - Lmc President (July -Dec) $25,994 $22,127 2023
The Gardens Edge Inc NM$154,271 Executive Dir. $14,400 $15,268 2023
Jewels Academy IA$174,974 President $39,582 $41,499 2024
Tennessee Advocates For Planned TN$175,276 Executive Di $95,771 $96,392 2024
Church Leadership Development TX$175,460 President $76,920 $75,852 2023
Friends Of Transit AZ$176,478 Executive Director $90,000 $82,878 2024
Lectica Inc Fka Dev Test Svs MA$176,554 Pres, Treas, Clerk $51,193 $45,350 2023
Unity Foundation ME$177,085 Ceo/chairman $86,544 $85,430 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default48th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted42nd

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 (Jane Borden) 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 187 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,838 is reasonable (approximately the 48th 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.