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PeerBasis
Compensation Comparability Determination

Palm Arts Inc

Executive Director / CEO

EIN 270962251
CO · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathryn N Hattler, Executive Director / CEO ($16,771) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kathryn N Hattler — reported title “MANAGING DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$716 total compensation of comparable organizations → $571,293 $16,771
$6,79610th
$20,61825th
$47,108Median
$80,96675th
$123,80090th
$16,771This org · 20th
p10$6,796
p25$20,618
p50$47,108
p75$80,966
p90$123,800
$16,771

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 CO 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
Cyberwarrior Foundation Inc MA$404,839 Executive Director $120,193 $119,034 2023
Midland County Public Library Foundation TX$399,268 Executive Director $91,290 $97,754 2024
Forest Hills Foundation For OH$398,447 Executive Di $45,500 $50,258 2025
St Coletta Of Wisconsin WI$408,422 Director (Thru June 2024) $8,312 $9,293 2024
Friends Of Baystate Academy Charter MA$396,862 President $151,453 $149,993 2023
Bartholomew Consolidated School IN$391,263 Executive Director $35,000 $40,678 2023
Keya Foundation Llc SD$390,425 Director $57,202 $67,579 2024
Northeast Arkansas Charitable Foundation Inc AR$389,317 2901 Doyle, Newport Ar 72112 $5,400 $6,498 2024
Global Risk Management Institute NY$388,639 President $76,312 $75,998 2023
Village Association OR$386,169 Board Member $720 $716 2024
Dolls & Dreams DC$383,183 Executive Director Interim Chair $106,500 $100,044 2024
Elevate Atlanta Inc GA$422,818 Executive Director $80,000 $88,651 2023
Cuventures Inc WI$424,301 Interim President (End 1/31/23) $61,862 $71,202 2023
Longwood Sports Booster Club Inc NY$427,192 Director $8,930 $8,638 2024
Institute For Student Achievement NJ$427,323 President (End 1/5/2024) $71,148 $68,000 2024
Cuny School Of Professional Studies NY$376,120 Interim Dean $146,720 $141,924 2024
Aggie Sandstone Foundation UT$375,484 Director & Treasurer $78,986 $84,307 2025
New Century Academy Affiliated Building MN$375,000 Executive Director $9,880 $10,450 2024
Hermleigh Education Foundation Inc TX$431,118 Trustee (Superintendent) $15,544 $16,644 2024
Richland Library Friends And Foundation SC$433,011 Trustee $25,880 $28,902 2024
Community School Foundation Inc FL$433,743 Head Of School $49,099 $50,834 2023
Good Shepherd Mission Network Inc LA$370,465 Chief Executive Officer $16,192 $19,086 2024
Carmel High School Ovation Inc IN$435,238 Choral Director $2,800 $3,161 2024
Barbara Ingram School For The Arts MD$436,102 Executive Director $22,500 $22,518 2024
Fern Creek High School KY$369,368 Chair $18,000 $20,701 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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 default20th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted50th

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 (Kathryn N Hattler) 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 152 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,771 is reasonable (approximately the 20th 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.