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PeerBasis
Compensation Comparability Determination

Notable Music And Arts Organization

Executive Director / CEO

EIN 455146902
CA · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pasquale Esposito, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Pasquale Esposito — reported title “OFFICER, DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,853 total compensation of comparable organizations → $112,308 $30,000
$34,26410th
$42,03225th
$66,310Median
$91,72975th
$109,32090th
$30,000This org · 5th
p10$34,264
p25$42,032
p50$66,310
p75$91,729
p90$109,320
$30,000

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
Kern Dance Alliance CA$501,948 Executive Dir. $112,308 $112,308 2024
Valley Of The Moon Music Festival CA$516,882 Other $39,983 $39,983 2024
Phantom Projects Educ Theater CA$516,942 Art Director $62,000 $62,000 2024
Audacity Performing Arts Project Inc CA$520,814 Ceo $105,000 $102,293 2025
Arts Enrichment For All CA$524,890 Ceo $67,463 $67,463 2024
Katia And Company Inc CA$427,041 President $1,800 $1,853 2023
Conundrum Theatre Company Inc CA$424,860 Executive Direc $88,720 $88,720 2024
Luminary Arts Corporation CA$410,560 President $60,331 $60,331 2024
Child Hope International CA$410,405 Executive Director $94,738 $94,738 2024
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $34,809 2025
Celebration Arts CA$392,684 Executive Director $32,083 $32,083 2024
Fern Street Community Arts Inc CA$588,555 Executive Director/co-founder $70,849 $69,023 2025
Musica Angelica CA$588,818 Executive Director $110,000 $110,000 2024
Del Sol Performing Arts CA$386,620 Assistant Se $42,815 $44,080 2023
Prescott Circus Theatre CA$374,696 Executive Dir. $60,738 $60,738 2024
Shakespeare's Associates Inc CA$627,319 President $75,417 $75,417 2024
North Bay Theatrics Inc CA$328,366 President $64,408 $66,310 2023
Korsa Musical Theater CA$662,860 Producing Artistic Director $112,038 $109,150 2025
Amazing Grace Conservatory Inc CA$710,846 Board Member/executive Vice President $35,854 $35,854 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 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 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Pasquale Esposito) 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 19 similarly situated organizations (Same NTEE sector (A60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 5th 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.