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PeerBasis
Compensation Comparability Determination

Bell Arts Factory

Executive Director / CEO

EIN 050609775
CA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maribel Hernandez, Executive Director / CEO ($62,972) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,645 total compensation of comparable organizations → $106,625 $62,972
$14,14410th
$25,73325th
$48,566Median
$72,00075th
$90,21990th
$62,972This org · 67th
p10$14,144
p25$25,733
p50$48,566
p75$72,000
p90$90,219
$62,972

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.

OrganizationStateTotal revenueTotal compSource
The Wonderseed FoundationCA $379,075$59,725 990
Arts Bridging The GapCA $406,175$50,708 990
Santa Barbara Arts Collaborative IncCA $375,574$90,040 990
Bay Area Country Dance SocietyCA $413,563$1,645 990
Danzantes Unidos De CaliforniaCA $369,632$47,314 990
Diaspora Arts Connection IncCA $368,688$6,129 990
We PlayersCA $368,436$53,422 990
Borrego Art InstituteCA $417,523$31,878 990
Arhoolie FoundationCA $420,830$96,923 990
The Summer Solstice Celebration IncCA $358,935$58,279 990
Herencia Mariachi AcademyCA $355,883$78,150 990
Wide Open WallsCA $352,334$72,000 990
Backyard Kids Theater IncCA $433,929$48,566 990
Do It For The LoveCA $348,176$106,625 990
In A Perfect WorldCA $347,735$93,557 990
Castroville Artichoke Festival IncCA $341,383$41,188 990
Fu Xing CollegeCA $339,136$40,690 990
Adopt The Arts FoundationCA $337,393$81,590 990
AguilasCA $333,217$40,644 990
The Leela InstituteCA $331,609$83,290 990
Opening Night Theater IncCA $331,424$52,451 990
4c LabCA $331,133$65,611 990
Topa InstituteCA $457,437$106,162 990
La Raza Historical Society Of Santa Clara ValleyCA $325,923$12,000 990
Tonatiuh-danzantes Del Quinto SolCA $320,656$20,874 990

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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Maribel Hernandez) 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 49 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,972 is reasonable (approximately the 67th 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). 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.