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

Cepa Management Corporation

Executive Director / CEO

EIN 205284568
AL · NTEE A60
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Ashley Arrington, Executive Director / CEO ($43,548) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ashley Arrington — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $99,956 $43,548
$8,81210th
$20,24325th
$37,413Median
$53,97475th
$64,97390th
$43,548This org · 58th
p10$8,812
p25$20,243
p50$37,413
p75$53,974
p90$64,973
$43,548

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 AL 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
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $44,008 2023
St Lou Fringe MO$251,434 Executive Dir $64,995 $63,721 2024
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $44,916 2024
Artcore Inc WY$253,622 Executive Director $19,800 $19,120 2025
Center Stage Dance Studio CA$248,693 President $6,171 $4,932 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $23,690 2023
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $11,171 2024
Augustana Arts Inc CO$247,305 Executive Director $68,750 $59,448 2025
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $57,020 2023
The Catamounts Nfp CO$245,928 Artistic Director $26,725 $23,720 2024
Puerto Rican Folkloric Dance Inc TX$244,940 Executive & Artistic Director $55,125 $52,549 2023
Theatre Philadelphia PA$244,133 Former Exec $50,043 $47,558 2023
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $65,708 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $53,304 2024
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $17,901 2024
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $14,812 2023
Encore Performing Arts UT$264,181 Executive Team $7,650 $7,247 2024
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $77,941 2024
Detroit Puppet Company MI$237,682 Board Member $30,727 $29,357 2024
Theatre Nova MI$266,152 President $39,658 $39,009 2023
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $54,005 2024
Spotlight Performing Arts Center UT$266,526 President $60,000 $58,521 2023
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $8,785 2024
Summertrios Inc NJ$268,459 Director Eme $2,800 $2,314 2024
Professional Theatre And Dance IL$234,365 Artistic Dir $50,112 $44,427 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default58th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted58th

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 (Ashley Arrington) 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 142 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,548 is reasonable (approximately the 58th 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.