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

South Broadway Art Project

Executive Director / CEO

EIN 640962169
MO · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mari Johnson, Executive Director / CEO ($11,563) against every comparable organization that fit the selection criteria — 493 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mari Johnson — reported title “Office manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

493 organizations qualified on sector, size, and geography 493 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $142,298 $11,563
$10,92210th
$28,09625th
$49,322Median
$68,14075th
$88,16490th
$11,563This org · 10th
p10$10,922
p25$28,096
p50$49,322
p75$68,140
p90$88,164
$11,563

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 MO 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
A Fair Shake For Youth Inc NY$276,311 Exec Director $85,000 $70,438 2024
Youth Celebrate Diversity CO$274,583 Executive Di $92,814 $79,512 2025
The Color A Positive Thought Organ CT$277,250 President $25,100 $22,220 2023
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $60,122 2024
I Am Academy MI$273,198 Director $50,615 $47,910 2024
Citizen Scholars Institute Inc SC$272,860 Executive Director $75,000 $73,873 2023
Ethos Volleyball Club TN$272,794 Director $70,000 $67,477 2024
Sudbury Youth Basketball Inc MA$278,735 Administrator $11,840 $9,506 2025
You Are Beautiful People Inc NY$271,834 Executive Di $82,500 $68,366 2024
Habesha Inc GA$271,617 Executive Director $50,000 $47,466 2023
Akron Youth Mentorship OH$271,035 Executive Di $46,945 $46,945 2023
Supreme Family Foundation Inc GA$271,011 Executive Dir. $65,000 $61,706 2023
First Serve Tulsa Foundation OK$280,097 Executive Director $46,697 $45,940 2025
Team Factory NE$270,855 President $33,750 $33,290 2024
New York State Association For Infant Mental Health Inc NY$280,226 Executive Director $58,292 $48,306 2024
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $2,446 2023
Mothers Love Learning Center MS$280,685 Director $24,213 $24,730 2024
Ccdi Inc MO$270,212 President $28,909 $28,909 2023
Truly Valued Inc FL$280,899 Ceo $75,000 $64,613 2024
Clear Creek Rock House CO$281,000 Executive Director $62,911 $56,955 2023
Nica Nadadores Inc PA$269,883 President $27,225 $25,633 2023
Lanai Youth Center Inc HI$269,839 Executive Di $51,385 $43,436 2023
The Bloom Project Inc IN$269,431 Executive Director $60,000 $59,740 2023
Joshuas Camp Corporation WI$282,047 Camp Director $45,500 $43,578 2024
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $95,026 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default10th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted10th

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 (Mari Johnson) 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 493 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,563 is reasonable (approximately the 10th 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.