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PeerBasis
Compensation Comparability Determination

Community Rejuvenation Project Inc

Executive Director / CEO

EIN 364319738
CA · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Mulberry, Executive Director / CEO ($70,460) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Samuel Mulberry — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$275 total compensation of comparable organizations → $135,567 $70,460
$7,48310th
$20,39825th
$45,525Median
$80,32475th
$96,84490th
$70,460This org · 65th
p10$7,483
p25$20,398
p50$45,525
p75$80,324
p90$96,844
$70,460

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
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $135,567 2024
California State Band Championships CA$361,770 President $6,000 $5,678 2025
Nw Film Camp CA$340,757 President $9,562 $9,288 2024
Art House San Clemente CA$373,922 Executive Director $79,995 $79,995 2023
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $80,433 2025
1111 A Creative Collective CA$321,147 President $38,875 $38,875 2023
Aspire Creative Arts Program CA$394,076 President $13,033 $13,033 2023
Bocon Inc CA$305,928 Executive Dir. $83,499 $81,103 2024
Art Explorers Inc CA$305,597 Co Director $59,405 $57,701 2024
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $32,178 2025
San Francisco Writers Conference CA$286,328 President $18,000 $17,484 2024
Center For Architecture And Design CA$285,759 Executive Director $11,142 $11,142 2023
Junior High Incorporated CA$281,645 Executive Director $32,000 $31,082 2024
Aya Art Co CA$270,714 Officer $275 $275 2023
Chris Babcock Art Prep CA$267,281 President $64,835 $62,975 2024
Youth Arts Collective Inc CA$444,083 Director $65,000 $65,000 2023
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $84,000 2023
Southwest Music Education Association CA$262,512 President $6,000 $5,678 2025
The Institute For Art And Olfaction CA$257,075 Executive Director $43,650 $43,650 2023
Bob Mizer Foundation CA$256,316 President $48,800 $47,400 2024
Active Cultures CA$249,844 Executive Director $74,250 $72,120 2024
Creative Kids Playhouse Childrens CA$476,911 President $37,015 $37,015 2023
Bloom Arts Foundation Inc CA$481,207 Ececutive Director $104,137 $101,149 2024
Arthouse Studio Inc CA$489,139 Executive Dir. $113,300 $110,049 2024
Hijos Del Sol Arts Productions CA$506,580 Executive Director $95,271 $92,538 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 default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted62nd

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 (Samuel Mulberry) 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 26 similarly situated organizations (Same NTEE sector (A25) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,460 is reasonable (approximately the 65th 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.