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PeerBasis
Compensation Comparability Determination

Fresno Ideaworks

Executive Director / CEO

EIN 461568229
CA · NTEE A26
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Menendian, Executive Director / CEO ($1,020) against every comparable organization that fit the selection criteria — 694 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David Menendian — reported title “Secretary Jan- Jun”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

694 organizations qualified on sector, size, and geography 694 within the band form the benchmarked peer set.

Distribution of comparable compensation

$260 total compensation of comparable organizations → $501,424 $1,020
$5,07310th
$14,66125th
$31,133Median
$52,51675th
$73,77090th
$1,020This org · 1st
p10$5,073
p25$14,661
p50$31,133
p75$52,516
p90$73,770
$1,020

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
Greene County Historical Society PA$119,793 Executive Director $40,508 $46,782 2023
Water Mill Museum NY$119,739 Director/mgr $39,179 $39,823 2024
Florida Association Of Museums FL$120,156 Executive Director $55,650 $60,543 2023
Working Artists And The Greater Economy Inc NY$120,266 Core Organizer $48,396 $50,645 2023
Historic Lexington Foundation VA$119,424 Executive Director $22,238 $24,153 2024
Massachusetts Symphony Orchestra Inc MA$120,743 President $52,525 $51,724 2025
Community Catalyst Action Fund Inc MA$120,921 Co-interim President & Ceo $39,559 $39,987 2024
Mennonite Heritage & Agrcltr Museum KS$120,970 Museum Director/curator $18,915 $23,665 2023
Ebenezer Maxwell Mansion Inc PA$121,034 Exec Dir -1/1/23 To 9/12/23 $45,311 $52,328 2023
Blair Center For The Arts Foundation KS$121,044 Director $28,995 $36,276 2023
The George Joseph And Susie Ezzell Atta Memorial Library Inc AL$118,265 Director, President $2,555 $3,105 2024
Alianta Inc DC$121,565 Chair $2,725 $2,769 2023
Wcuw Inc MA$118,159 Executive Director $50,800 $51,350 2024
The Sam Houston Masonic Library And Museum Association TX$121,623 Treasurer $3,000 $3,289 2025
Bluegrass Heritage Museum Inc KY$121,829 Executive-di $38,016 $45,942 2024
Fairfield Bay Library Inc AR$121,856 Director $41,507 $52,481 2024
Swiss Center Of North America Inc WI$122,276 President/ceo (As Of April 2024) $51,154 $60,093 2024
Persian Cultural Center Inc VA$117,428 President $42,480 $47,500 2023
Mexican Institute Of Greater Houston Inc TX$117,406 President $4,375 $5,068 2023
Copper Country Community Arts Council MI$122,447 Executive Director $43,986 $52,578 2023
Youth Singers Of The Bay Area TX$117,176 Artistic Director $13,929 $15,269 2025
Mud Creek Players Inc IN$117,062 Director $332 $393 2024
One Achord Guitar Lessons Inc CA$122,814 President $77,624 $75,397 2024
People Power Media CA$123,006 Secretary $6,000 $5,828 2024
Aviation Hall Of Fame And Museum Of New Jersey NJ$116,623 Executive Director $40,700 $40,875 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 default1st
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted1st

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 (David Menendian) 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 694 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,020 is reasonable (approximately the 1st 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.