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PeerBasis
Compensation Comparability Determination

Arete Living Arts Foundation

Executive Director / CEO

EIN 050552252
NY · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Whiteman, Executive Director / CEO ($3,854) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$643 total compensation of comparable organizations → $112,402 $3,854
$8,02810th
$18,22325th
$37,052Median
$54,93575th
$74,48190th
$3,854This org · 6th
p10$8,028
p25$18,223
p50$37,052
p75$54,935
p90$74,481
$3,854

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 NY 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
Gabriel Chamber Ensemble PA$191,691 Exec Director $11,644 $12,482 2024
Brooklynone Productions Inc NY$192,847 Officer $27,470 $26,682 2024
Bay Area Omni Foundation For CA$192,946 President $35,200 $33,637 2023
Instaballet OR$188,635 Executive Di $63,580 $61,830 2025
51 Walden Inc MA$187,311 Secretary And Director $38,521 $36,249 2025
Ra-ve Cultural Foundation Inc AR$195,135 Executive Director $31,416 $39,079 2023
Creative Arts Repertoire Ensemble MI$195,311 Director $7,500 $8,321 2024
I Sound Performing Arts CA$181,555 Executive Dir $3,500 $3,249 2024
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $112,402 2024
Off Broadway Theatre Inc UT$178,792 Artistic Dir $43,440 $47,790 2024
Phffft Company Inc WA$178,138 President $46,374 $44,629 2024
Disco Riot CA$177,873 President $18,000 $16,277 2025
Allens Community Theatre TX$205,139 At Large $1,275 $1,411 2023
Songbird Multimedia And Performing Arts Foundation AR$176,810 President $17,925 $22,297 2023
Soli Chamber Ensemble TX$176,756 Managing Director $39,301 $41,168 2025
Starring Buffalo Inc NY$206,183 Executive Director $15,000 $14,194 2025
State Theatre Preservation Society PA$207,334 President $3,116 $3,439 2023
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $21,539 2025
Theater At The Center Inc IN$208,112 Administrator $44,677 $52,139 2023
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $31,840 2025
Theatre Art For Kids NE$208,967 President $23,333 $26,976 2024
Ovation Theatre CA$209,509 Executive Director $53,750 $49,890 2024
Dance Wisconsin Inc WI$172,236 Director $5,200 $5,687 2025
Experiments In Opera NY$211,152 Executive Director $12,000 $11,355 2025
Freed Performing Arts Inc FL$211,849 President $36,000 $37,426 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted6th

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 (John Whiteman) 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 88 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,854 is reasonable (approximately the 6th 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.