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

Ethel's Foundation For The Arts Inc

Executive Director / CEO

EIN 134198925
NY · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ralph Farris, Executive Director / CEO ($65,250) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ralph Farris — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$490 total compensation of comparable organizations → $128,849 $65,250
$13,90910th
$22,99525th
$56,996Median
$67,36075th
$103,23390th
$65,250This org · 63rd
p10$13,909
p25$22,995
p50$56,996
p75$67,360
p90$103,233
$65,250

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
Wr Arts Inc NY$492,198 President $66,245 $64,344 2024
Starling Productions Inc NY$502,696 Executive Director $132,655 $128,849 2024
Society Of Voice Arts And Sciences Inc NY$533,346 Chairman & Ceo $18,104 $18,104 2023
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $109,334 2023
Art House Astoria Conservatory For Music NY$548,407 Executive Dir. $33,292 $31,503 2025
Dancing In The Streets Inc NY$554,442 Executive Director $70,400 $68,380 2024
Yaa Samar Dance Theatre NY$386,500 Executive Director $52,400 $50,897 2024
Teatro Experimental Yerbabruja Inc NY$371,539 Executive Director $100,000 $97,131 2024
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $50,992 2024
The Lyric Chamber Music Society Of New York Inc NY$605,545 Executive Director $24,000 $22,711 2025
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $67,020 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $9,713 2024
The Immediate Life Inc NY$612,568 President $490 $490 2023
Forces Of Nature Inc NY$336,324 President $24,400 $23,089 2025
Unison Learning Center Inc NY$326,868 Executive Director $63,000 $63,000 2023
Broadway Bound Kids Inc NY$701,663 Executive Director $67,230 $65,301 2024

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 default63rd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Ralph Farris) 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 16 similarly situated organizations (Same NTEE sector (A60) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,250 is reasonable (approximately the 63rd 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.