Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Bruce Lee Foundation Inc

Executive Director / CEO

EIN 043657544
CA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Natalie Dering, Executive Director / CEO ($100,248) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Natalie Dering — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,046 total compensation of comparable organizations → $322,321 $100,248
$5,91610th
$16,97925th
$39,130Median
$60,63175th
$78,74890th
$100,248This org · 96th
p10$5,916
p25$16,979
p50$39,130
p75$60,631
p90$78,748
$100,248

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 CA 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
District One Community Education PA$148,914 Executive Di $35,000 $38,249 2025
Granary Art Center UT$146,593 Executive Director $60,000 $67,295 2025
Lightbox Film Center PA$153,749 Board Director $21,000 $23,557 2024
Island Community House Inc VA$144,658 Executive Director $65,960 $73,755 2023
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $25,272 2023
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $10,839 2023
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $193,948 2023
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $52,456 2024
Krewe Of Seaman Inc LA$143,094 President $73,500 $91,038 2024
Frank Theatre MN$156,939 Secretary $60,000 $66,689 2024
Lewistown Art Center MT$157,562 Executive Di $31,346 $39,130 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $16,826 2024
Design Sacramento CA$140,644 Executive Director $24,900 $24,186 2024
Oklahoma Mural Syndicate OK$158,724 President $3,998 $5,098 2023
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $15,418 2023
12 Dunemere Inc NY$138,477 Executive Director $17,651 $17,942 2024
Waterloo Arts OH$161,096 Executive Di $43,333 $51,627 2024
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $13,817 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $36,971 2023
Artseed CA$165,991 Exec Dir/secty $39,874 $38,730 2024
Viva Voices Choral Organization Inc KY$166,955 President $49,250 $57,985 2025
Speedwell Projects ME$131,474 Managing Director $33,246 $37,447 2024
City College Center For NY$167,400 Managing Director $71,969 $73,152 2024
Classic Planning Instit ME$167,461 Social Media $9,515 $10,717 2024
Hola Cultura DC$131,035 Executive Director And Director $55,900 $56,808 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted92nd

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 (Natalie Dering) 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 113 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,248 is reasonable (approximately the 96th 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.