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PeerBasis
Compensation Comparability Determination

Que-os

Executive Director / CEO

EIN 460643659
NC · NTEE A20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Manoj Kesavan, Executive Director / CEO ($79,186) against every comparable organization that fit the selection criteria — 302 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Manoj Kesavan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

302 organizations qualified on sector, size, and geography 302 within the band form the benchmarked peer set.

Distribution of comparable compensation

$280 total compensation of comparable organizations → $284,658 $79,186
$8,48310th
$24,16025th
$42,800Median
$61,37675th
$77,17490th
$79,186This org · 92nd
p10$8,483
p25$24,160
p50$42,800
p75$61,376
p90$77,174
$79,186

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 NC 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
Rockport Cultural Arts District TX$261,701 Executive Director $76,000 $77,754 2023
Canyon Cinema Foundation CA$261,223 Executive Director $58,708 $51,848 2023
Arts Center At Duck Creek Inc NY$260,193 President $94,880 $85,171 2024
Rhode Island Black Storytellers RI$263,583 Executive Director $60,643 $57,767 2024
Pasacat Inc CA$264,275 Executive Director Administra $5,700 $5,034 2023
Carnegie Visual Arts Center Inc AL$264,371 Executive Di $44,000 $47,221 2024
Immersive Arts Alliance CA$264,651 Exec Directo $24,500 $21,637 2023
Lynn Music Foundation Inc MA$257,919 President $10,785 $9,912 2023
Northwest Connecticut Arts Council Inc CT$257,836 Executive Dir. $55,000 $52,742 2023
San Francisco International Arts Festival Inc CA$265,801 President, Executive Director $70,000 $60,047 2024
Dulce Upfront Labs CA$265,904 Co-director $44,316 $38,015 2024
Arts Longview TX$266,310 Executive Director $52,597 $52,267 2024
New Orleans Academy Of Ophthalmology LA$257,218 Executive Director $53,978 $60,790 2023
Firestone Park Cultural And Custodi OH$256,796 President $3,000 $3,156 2024
Northern California Music & Art Culture Center CA$256,509 Executive Director $48,000 $41,175 2024
Blue Sage Center For The Arts CO$256,184 Executive Di $43,577 $41,510 2024
Sephardic Heritage International DC$255,964 Executive Director $20,833 $18,161 2024
Ely Folk School MN$267,705 Program Director $40,165 $40,590 2023
Museum Of Contemporary Art Santa Barbara CA$267,953 Executive Director $48,038 $41,208 2024
Palmo Center For Peace & Education OR$255,475 Presdient $57,946 $55,036 2023
Contemporary Art Group CA$255,236 Executive Director $62,500 $55,197 2023
Can Foundation VA$268,491 Treasurer $620 $612 2023
New Mexico Advocates For The Arts NM$255,053 Director $10,460 $11,506 2023
Ecoarts Of Lake County CA$254,901 Executive Di $43,775 $38,660 2023
A Blade Of Grass Fund NY$268,734 Interim Executive Director $111,932 $103,446 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default92nd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted91st

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 (Manoj Kesavan) 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 302 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,186 is reasonable (approximately the 92nd 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.