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

Arts Bridging The Gap

Executive Director / CEO

EIN 465331980
CA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kyle Denman, Executive Director / CEO ($50,708) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,645 total compensation of comparable organizations → $106,625 $50,708
$16,65910th
$27,76725th
$51,226Median
$75,56375th
$88,73890th
$50,708This org · 50th
p10$16,659
p25$27,767
p50$51,226
p75$75,563
p90$88,738
$50,708

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
Bay Area Country Dance Society CA$413,563 Board Chair $1,694 $1,645 2024
Borrego Art Institute CA$417,523 Vice President $32,820 $31,878 2024
Bell Arts Factory CA$392,272 Executive Director $62,972 $62,972 2023
Arhoolie Foundation CA$420,830 Executive Dir. $60,451 $60,451 2023
The Wonderseed Foundation CA$379,075 Executive Direc $59,725 $59,725 2023
Backyard Kids Theater Inc CA$433,929 Executive Dir. $50,000 $48,566 2024
Santa Barbara Arts Collaborative Inc CA$375,574 Executive Dir. $92,700 $90,040 2024
Danzantes Unidos De California CA$369,632 Executive Director $50,000 $47,314 2025
Diaspora Arts Connection Inc CA$368,688 Executive Dir. $6,310 $6,129 2024
We Players CA$368,436 Artistic Director $55,000 $53,422 2024
The Summer Solstice Celebration Inc CA$358,935 Executive Dir. $60,000 $58,279 2024
Herencia Mariachi Academy CA$355,883 Instructor $80,458 $78,150 2024
Topa Institute CA$457,437 Ceo $109,298 $106,162 2024
Wide Open Walls CA$352,334 President $72,000 $72,000 2023
Do It For The Love CA$348,176 Executive Director $109,774 $106,625 2024
In A Perfect World CA$347,735 Founder/pres $96,320 $93,557 2024
Friends Of The Big Fresno Fair CA$465,674 Ceo $27,194 $25,733 2025
Professional Numismatists Guild Inc CA$468,503 Executive Director $83,948 $81,540 2024
Castroville Artichoke Festival Inc CA$341,383 Executive Di $42,405 $41,188 2024
Push Dance Company CA$472,448 Ceo $56,996 $55,361 2024
Fu Xing College CA$339,136 Ceo $43,000 $40,690 2025
Adopt The Arts Foundation CA$337,393 Co-exe Director $84,000 $81,590 2024
Aguilas CA$333,217 Executive Di $41,845 $40,644 2024
The Leela Institute CA$331,609 Ceo $85,750 $83,290 2024
Opening Night Theater Inc CA$331,424 Director $54,000 $52,451 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Kyle Denman) 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 46 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,708 is reasonable (approximately the 50th 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.