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

Krewe Of Seaman Inc

Executive Director / CEO

EIN 721460751
LA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jason Holley, Executive Director / CEO ($73,500) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$845 total compensation of comparable organizations → $260,227 $73,500
$4,69610th
$11,95025th
$30,557Median
$47,80475th
$63,92490th
$73,500This org · 94th
p10$4,696
p25$11,950
p50$30,557
p75$47,804
p90$63,924
$73,500

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 LA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Betti Ono FoundationCA $143,415$156,585 990
Collaborative Institute Of Cultural ArtsIL $144,152$8,751 990
Theater Resources Unlimited IncNY $144,204$20,403 990
Island Community House IncVA $144,658$59,546 990
Design SacramentoCA $140,644$19,526 990
Granary Art CenterUT $146,593$54,331 990
12 Dunemere IncNY $138,477$14,485 990
District One Community EducationPA $148,914$30,881 990
Bruce Lee Foundation IncCA $149,396$80,936 990
Lee County Arts & Community CenterNC $134,854$29,849 990
Lightbox Film CenterPA $153,749$19,018 990
Speedwell ProjectsME $131,474$30,233 990
Hola CulturaDC $131,035$45,864 990
West Nebraska Arts CenterNE $155,385$42,351 990
Culture Mill IncNC $130,625$42,844 990
Kansas Sampler Foundation IncKS $130,535$101,213 990
Frank TheatreMN $156,939$53,841 990
Wildstar AcademyOR $128,981$5,060 990
Lewistown Art CenterMT $157,562$31,592 990
Tyler Park Center For The Arts IncPA $157,663$13,585 990
Francis Hardy Center For The ArtsWI $127,870$47,422 990
Oklahoma Mural SyndicateOK $158,724$4,116 990
Fremont Center For The ArtsCO $159,801$12,447 990
Life On ArtCA $125,745$59,719 990
500 SailsMP $125,662$61,475 990

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 LA 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 default94th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted91st

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 (Jason Holley) 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 100 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,500 is reasonable (approximately the 94th 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). 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.