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PeerBasis
Compensation Comparability Determination

Berwin Art Education Center

Executive Director / CEO

EIN 471390180
NJ · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kangning Du, Executive Director / CEO ($63,000) against every comparable organization that fit the selection criteria — 317 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

317 organizations qualified on sector, size, and geography 317 within the band form the benchmarked peer set.

Distribution of comparable compensation

$306 total compensation of comparable organizations → $164,660 $63,000
$9,33910th
$26,80625th
$48,357Median
$69,63475th
$85,27690th
$63,000This org · 68th
p10$9,339
p25$26,806
p50$48,357
p75$69,634
p90$85,276
$63,000

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 NJ 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
Brazilian Cultural Arts Center Of Santa Barbara CA$288,472 Presidentceo $34,500 $33,366 2023
Studio Ace CA$289,356 Director $50,000 $48,357 2023
Imagination Fort Worth TX$287,534 Executive Director $68,735 $77,009 2023
Western Ny Book Arts Collaborative Inc NY$289,491 Executive Dir. $53,000 $53,640 2023
Arts Empowerment Project Inc NC$286,962 Ceo $50,000 $57,864 2023
Suntan Art Center Inc FL$286,604 Co-director $20,254 $20,699 2024
Mccoy Rigby Arts Inc CA$286,386 President $14,280 $13,811 2023
Makeshift WA$286,163 Executive Director $20,825 $20,284 2024
Hispanic Connection Of Southern Indiana Inc IN$290,832 President $42,016 $48,203 2024
International Network Of Creatives FL$285,495 President/di $115,962 $118,512 2024
Emerge Cda Inc ID$291,699 Executive Director $41,358 $47,862 2024
Kc Fringe Festival Inc MO$291,863 Executive Director $50,014 $57,628 2024
Le Mondo MD$285,096 Executive Director $59,808 $62,626 2023
Wombwork Productions Inc MD$285,003 Executive Dir. $40,455 $41,145 2024
Outspokane WA$284,055 Executive Director $70,000 $68,180 2024
Newaygo County Council For The Arts Inc MI$293,520 Executive Director $45,497 $51,088 2024
Bee Cave Arts Foundation TX$283,079 Board President $340 $381 2023
Center For Performing Arts Minneapolis MN$282,382 Executive Director $48,493 $52,128 2024
Ballet Of York County SC$295,261 Artistic /Studio Director $52,738 $59,854 2024
40 West Arts Inc CO$281,460 Pt Exec Director $38,000 $39,640 2024
Center For International Performance & Exhibition IL$295,759 Executive Director $27,202 $29,094 2024
Funoon NY$295,886 Executive Director $75,556 $76,469 2023
Sones De Mexico Ensemble IL$296,215 Executive Dir. $40,000 $44,044 2023
Venture Lititz Inc PA$296,445 Executive Director $65,531 $71,093 2024
Discovery Trail Inc NY$280,393 Executive Director $70,510 $67,528 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default68th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted66th

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 (Kangning Du) 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 317 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,000 is reasonable (approximately the 68th 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.