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PeerBasis
Compensation Comparability Determination

1888 Buckle Club Inc

Executive Director / CEO

EIN 881783062
AZ · NTEE A12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greg Mengarelli, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,576 total compensation of comparable organizations → $153,279 $50,000
$13,14610th
$20,43325th
$45,752Median
$80,41475th
$103,00290th
$50,000This org · 52nd
p10$13,146
p25$20,433
p50$45,752
p75$80,414
p90$103,002
$50,000

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 AZ 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
Icicle Fund WA$368,744 Executive Director Thru 10/31/24 $164,650 $153,279 2024
The Clay Studio Holdings Inc PA$398,000 Executive Di $4,530 $4,576 2025
Texas Public Radio Foundation TX$408,979 Interim Pres $8,155 $8,482 2024
West End Arts District CA$338,715 Executive Dir. $41,908 $37,628 2024
The Maasai Girls Education Fund DC$336,413 Executive Director $111,006 $98,677 2025
New Jersey Arts And Culture Renewal Fund NJ$427,704 Executive Director $22,295 $20,698 2024
Love Our Heros Inc OH$330,261 President $16,292 $17,942 2024
The Nvld Project Inc NY$324,275 Executive Director $100,691 $97,403 2023
Vital Wines WA$445,354 Executive Director $73,800 $70,733 2023
Arts For All Inc OK$312,073 Exec. Director $17,615 $20,168 2024
The Little Exchange Inc OH$309,990 Merchandise Office Manager $53,516 $58,938 2024
Wayne County Childrens Steam Playlab OH$309,399 President $40,351 $45,752 2023
Diablo Regional Arts Association CA$454,175 Exec Director $155,406 $143,655 2023
Scientific & Cultural Collaborative CO$455,052 Director $92,918 $92,643 2024
Walton Arts Center Foundation Inc AR$301,624 Ceo/president $35,197 $41,138 2024
Act Foundation Of Teton Valley ID$296,930 Executive Dir. $53,163 $60,542 2023
Region 30 Uil Music TX$293,772 Executive Dir. $63,000 $63,839 2025
Lakeland Foundation WA$284,403 Executive Director $34,207 $31,024 2025
Annies Art Attic Inc AZ$274,610 President $24,923 $25,659 2023
Colorado Springs Philharmonic Foundation CO$267,308 President And Ceo $13,450 $13,410 2024
Acmp Foundation NY$265,972 Executive Director $37,969 $35,675 2024
Arts Action Alliance Foundation OR$495,590 Executive Dir. $84,999 $79,961 2025
Artsconnect Inc KS$508,918 Executive Director $69,923 $80,867 2023
Prague Shakespeare Company America TX$508,989 Director $70,350 $75,334 2023
Sonoma Plein Air Foundation CA$513,873 Director $13,792 $12,749 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted26th

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 (Greg Mengarelli) 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 27 similarly situated organizations (Same NTEE sector (A12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 52nd 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.