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PeerBasis
Compensation Comparability Determination

Mccoy Rigby Arts Inc

Executive Director / CEO

EIN 452257991
CA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tom Mccoy, Executive Director / CEO ($14,280) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,645 total compensation of comparable organizations → $106,625 $14,280
$11,10610th
$31,87825th
$46,765Median
$62,50075th
$82,55590th
$14,280This org · 15th
p10$11,106
p25$31,878
p50$46,765
p75$62,500
p90$82,555
$14,280

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
Brazilian Cultural Arts Center Of Santa Barbara CA$288,472 Presidentceo $34,500 $34,500 2023
Studio Ace CA$289,356 Director $50,000 $50,000 2023
Museum Of Contemporary Art Santa Barbara CA$267,953 Executive Director $48,038 $46,660 2024
Dulce Upfront Labs CA$265,904 Co-director $44,316 $43,045 2024
San Francisco International Arts Festival Inc CA$265,801 President, Executive Director $70,000 $67,992 2024
Immersive Arts Alliance CA$264,651 Exec Directo $24,500 $24,500 2023
Pasacat Inc CA$264,275 Executive Director Administra $5,700 $5,700 2023
First Night Monterey CA$309,305 Executive Di $40,919 $39,745 2024
Canyon Cinema Foundation CA$261,223 Executive Director $58,708 $58,708 2023
Huma House Inc CA$312,288 President $92,400 $87,436 2025
Northern California Music & Art Culture Center CA$256,509 Executive Director $48,000 $46,623 2024
Contemporary Art Group CA$255,236 Executive Director $62,500 $62,500 2023
Ecoarts Of Lake County CA$254,901 Executive Di $43,775 $43,775 2023
Brasarte The Damasceno Brazilian Cultural Exchange CA$253,770 Executive Director $11,500 $10,882 2025
Tonatiuh-danzantes Del Quinto Sol CA$320,656 Artistic Director $20,874 $20,874 2023
Instituto Mazatlan Bellas Artes CA$251,111 Secretary $35,664 $35,664 2023
La Raza Historical Society Of Santa Clara Valley CA$325,923 Director $12,000 $12,000 2023
4c Lab CA$331,133 Executive Artistic Director $65,611 $65,611 2023
Opening Night Theater Inc CA$331,424 Director $54,000 $52,451 2024
The Leela Institute CA$331,609 Ceo $85,750 $83,290 2024
Aguilas CA$333,217 Executive Di $41,845 $40,644 2024
Community Arts & Empowerment CA$236,571 Ceo $48,400 $47,011 2024
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $26,000 2023
Adopt The Arts Foundation CA$337,393 Co-exe Director $84,000 $81,590 2024
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $82,796 2023

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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted15th

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 (Tom Mccoy) 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 53 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,280 is reasonable (approximately the 15th 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.