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PeerBasis
Compensation Comparability Determination

Contact Arts

Executive Director / CEO

EIN 300189270
CA · NTEE A62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Patterson, Executive Director / CEO ($18,786) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Patterson — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,623 total compensation of comparable organizations → $63,584 $18,786
$7,20010th
$16,76725th
$24,814Median
$44,77775th
$50,91090th
$18,786This org · 43rd
p10$7,200
p25$16,767
p50$24,814
p75$44,777
p90$50,910
$18,786

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Circo Zero CA$253,415 Artistic Director/treasurer $46,100 $44,777 2024
Encinitas Ballet Academy And Arts Center CA$234,736 Ceo, Artistic Director $43,750 $43,750 2023
Brockus Project Dance Company CA$255,450 President $50,532 $50,532 2023
Sjdanceco CA$232,074 Artistic Director & Founder $7,200 $7,200 2023
Blue 13 Dance Company Inc CA$232,003 Executive Director $18,708 $18,171 2024
Stockton Folk Dance Camp CA$229,159 Director $2,700 $2,623 2024
The Arte Flamenco Dance Theatre Inc CA$227,916 President $24,814 $24,814 2023
Namah Ensemble Inc CA$223,420 Director/pre $23,000 $22,340 2024
The Mahea Uchiyama Center For CA$272,731 Director $65,462 $63,584 2024
Soul To Sole Choreography CA$276,490 Secretary $26,316 $25,561 2024
Abhinaya Dance Company Of San Jose CA$286,824 Secretary $7,500 $7,500 2023
Nca Dance Studio CA$188,340 Director $4,421 $4,421 2023
The High Steppers Drill Team Inc CA$302,799 President $53,800 $50,910 2025
Calidanza Dance Company CA$185,250 C/o $18,575 $18,042 2024
Friends Of Olympia Station Inc CA$324,338 Executive Dir. $60,000 $56,776 2025
Santa Barbara Festival Ballet CA$326,642 Conservatory Director $17,262 $16,767 2024
Robert Moses Kin CA$333,756 Artistic Dir. $10,868 $10,284 2025
Jess Curtisgravity Inc CA$341,407 Director/exec. Dir. (Starting Mar.) $47,535 $46,171 2024
Lake Tahoe Dance Collective CA$344,486 Exec/artist Dir $28,667 $27,845 2024
Flyaway Productions CA$360,501 Director $40,241 $39,086 2024
Motion Pacific Dance Inc CA$365,970 President $17,955 $17,440 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted43rd

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 (Kevin Patterson) 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 21 similarly situated organizations (Same NTEE sector (A62) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,786 is reasonable (approximately the 43rd 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.