Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Studio 395 Foundation

Executive Director / CEO

EIN 463479712
CA · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Esquibel, Executive Director / CEO ($39,520) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,338 total compensation of comparable organizations → $132,613 $39,520
$7,65710th
$34,19425th
$51,992Median
$78,08575th
$87,17790th
$39,520This org · 27th
p10$7,657
p25$34,194
p50$51,992
p75$78,085
p90$87,177
$39,520

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
Mariachi Womens Foundation CA$253,146 Executive Dir. $50,000 $51,477 2023
Hear Now Music Festival CA$280,055 President And Artistic Direct $40,500 $41,696 2023
Filipino American Symphony Orchestra CA$299,219 Executive Director $71,936 $74,061 2023
Vietnamese American Organization - Vao CA$299,478 Executive Director $23,209 $23,895 2023
Blindspot Collective CA$229,118 Director $21,925 $22,573 2023
Chopsticks Alley Art CA$302,349 Executive Director $78,375 $78,375 2024
Firehouse Projects CA$220,000 Director $75,000 $77,215 2023
5p Society CA$219,370 Executive Vp $50,000 $50,000 2024
Dance Film Sf Inc CA$312,344 Interim Executive Director $68,950 $70,987 2023
Marin Open Studios CA$212,519 Executive Dir. $52,507 $52,507 2024
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,338 2023
Ventura Audubon Society CA$211,531 Director $3,789 $3,789 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $41,204 2024
Cinestory Inc CA$319,934 Executive Director $32,700 $31,857 2025
Shipyard Trust For The Arts CA$321,074 President Ceo $118,920 $122,433 2023
Glendale Arts CA$199,034 Ceo $89,804 $87,489 2025
Los Angeles Indigenous Peoples' Alliance CA$336,000 Director $6,000 $6,000 2024
Sol Treasures Inc CA$343,778 Executive Dir. $83,334 $83,334 2024
Drag Story Hour CA$349,890 E.d. To 12/23 $66,058 $66,058 2024
D2is Foundation CA$382,720 President $40,327 $41,518 2023
Demolay International 73000 Northern California CA$390,765 Executive Director $81,946 $84,366 2023
De Colores Arts CA$393,608 Executive Director $132,613 $132,613 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Rebecca Esquibel) 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 22 similarly situated organizations (Same NTEE sector (A99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,520 is reasonable (approximately the 27th 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.