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PeerBasis
Compensation Comparability Determination

Center For Reflection Education And Action Incorporated

Executive Director / CEO

EIN 061451900
CT · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ruth Rosenbaum Tc, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $277,561 $45,000
$3,69910th
$7,24225th
$23,413Median
$40,57875th
$50,32490th
$45,000This org · 82nd
p10$3,699
p25$7,242
p50$23,413
p75$40,578
p90$50,324
$45,000

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 CT 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
Artlands Creative CA$80,166 Executive Director $25,000 $23,704 2023
Leesburg Art Festival Inc FL$83,828 Executive Di $21,731 $21,773 2024
El Paso International & Cultural Arts TX$76,381 Artistic Director $4,000 $4,393 2023
In Tandem Arts Inc VT$75,578 Executive Director $45,983 $50,821 2023
Asian Resource Center Of San Antoni TX$75,000 President $1 $1 2023
Alki Art Fair WA$74,872 Rental & Volunteer Director $8,000 $7,639 2024
Dumbo Film Festival NY$74,805 Ceo/director $13,797 $13,690 2023
The Center For Less Unpleasant NY$86,910 President $288,000 $277,561 2024
Sentimental Journey Inc PA$87,602 Executive Coordinator $9,909 $10,539 2024
509 Cultural Center CA$88,051 Co-executive Director $50,000 $46,048 2024
Palacios House Of Arts LA$88,100 Executive Director $19,123 $23,122 2023
Women Shoah-jewish Placemaking NC$71,779 Executive Director $39,930 $44,004 2024
Society Of Animal Artists Inc CO$91,564 Executive Direc $49,000 $50,111 2024
Grippo Stage Company Inc IL$67,129 President/artistic Director $30,000 $32,385 2023
Vedanta Institute Houston TX$94,177 Director $8,500 $9,336 2023
Beverlys Exhibitions Corp NY$96,523 Creative Director $6,100 $6,052 2023
Ruskin Art Club Inc CA$62,321 Executive Dir. $33,662 $31,001 2024
Fluxus Haus Inc FL$61,506 Executive Director $35,000 $35,068 2024
Noise Salon Inc MA$100,002 Executive Director/ Treasurer $15,914 $15,703 2023
Djoniba Dance & Drum Centre Inc NY$58,668 President $5,000 $4,961 2023
The Corda Foundation NC$103,285 Treasurer $35,000 $39,710 2023
Bird Island Cultural Centre MN$103,456 Director $1,800 $1,897 2024
The Houston Center For After School Jazz Programs TX$55,008 Musician $1,950 $2,080 2024
Committee For A Better New Orleans LA$107,720 Executive Director $80,000 $93,952 2024
The Arts Project Inc MD$110,552 Executive Director $24,559 $24,488 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted79th

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 (Ruth Rosenbaum Tc) 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 28 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 82nd 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.