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PeerBasis
Compensation Comparability Determination

Jlf Colorado

Executive Director / CEO

EIN 472730066
CO · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessie Friedman, Executive Director / CEO ($28,296) against every comparable organization that fit the selection criteria — 266 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

266 organizations qualified on sector, size, and geography 266 within the band form the benchmarked peer set.

Distribution of comparable compensation

$294 total compensation of comparable organizations → $298,834 $28,296
$8,80110th
$23,03625th
$42,606Median
$60,78375th
$77,00090th
$28,296This org · 32nd
p10$8,801
p25$23,036
p50$42,606
p75$60,783
p90$77,000
$28,296

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 CO 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
Mivos Quartet Performing Arts Inc NY$227,496 Key Employee $24,938 $24,196 2023
Voice Of The City IL$228,121 Vp Of Teachi $36,147 $36,105 2025
Atlantic Black Box ME$228,481 Executive Di $86,426 $90,253 2024
Parallel Studios Inc NM$228,761 Executive Di $27,720 $32,012 2023
Images A Festival Of The Arts Inc FL$228,794 Executive Director $2,019 $1,978 2024
Arte Institute Inc NY$229,498 President/treasurer $60,000 $56,543 2024
Kenosha Common Markets Inc WI$224,761 Executive Dir. $60,000 $65,349 2024
Kente Arts Alliance PA$230,244 President $24,000 $25,697 2023
Coronado Junior Arts League CA$224,657 Chair $40,000 $36,021 2024
The Peoples Conservatory CA$224,549 Executive Director $43,732 $45,588 2021
Maine Jewish Film Festival ME$230,901 Executive Director $73,796 $75,078 2025
Black Violin Foundation Inc FL$223,842 President $19,500 $19,669 2023
Escuela Mayaguezana De Ballet PR$223,807 Incorporator $29,335 $30,201 2023
Rhizome Dc DC$223,504 Director, Trustee $46,128 $43,461 2023
Continuum Arts Collective ME$231,432 Executive Director $30,000 $32,254 2023
Urban Arts Collective TX$231,684 Producing Executive Director $50,000 $53,701 2023
Monarch Music & Arts Community KY$222,769 President $46,000 $51,540 2024
Amiable Arts Foundation MS$222,009 Executive Director $132,000 $157,848 2023
Bunker Projects Inc PA$221,994 Executive Di $30,000 $31,200 2024
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $7,676 2023
Ekmeles Inc NY$233,616 President $31,675 $30,732 2023
The Vanport Mosaic OR$220,712 Director $103,725 $100,456 2024
Helping Our People Evolve Incorporated NY$220,341 Executive Director $19,198 $18,092 2024
Mannakin Theater And Dance CA$234,670 Ceo Artistic/executive Director $40,000 $36,021 2024
Angelica Center For Arts And Music CA$220,167 Program Directo $27,187 $24,483 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Jessie Friedman) 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 266 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,296 is reasonable (approximately the 32nd 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.