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PeerBasis
Compensation Comparability Determination

James Gang

Executive Director / CEO

EIN 743070882
IA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cassandra Elton, Executive Director / CEO ($10,891) against every comparable organization that fit the selection criteria — 303 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

303 organizations qualified on sector, size, and geography 303 within the band form the benchmarked peer set.

Distribution of comparable compensation

$257 total compensation of comparable organizations → $210,047 $10,891
$13,05610th
$31,43725th
$54,063Median
$70,98275th
$85,95790th
$10,891This org · 9th
p10$13,056
p25$31,437
p50$54,063
p75$70,982
p90$85,957
$10,891

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 IA 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
The Primavera Fund PA$453,711 President An $68,239 $62,150 2024
Dynamo Studios TN$452,164 Executive Director $109,649 $105,263 2024
Sacred Heart Cultural Center Inc GA$451,291 Executive Director $85,853 $78,839 2024
Equity Trust Inc MA$450,097 Executive Director $71,756 $58,890 2024
Operation Song Inc TN$456,425 Current Executive Director/former Board Member $71,808 $70,972 2023
Hawaiian Music Perpetuation Society HI$449,654 Executive Dir. $91,143 $74,526 2024
Monica Bill Barnes & Company Inc NY$449,169 Founder/artistic Director $105,761 $87,282 2024
Art House Inc OH$457,186 Executive Di $57,250 $55,379 2024
Topa Institute CA$457,437 Ceo $109,298 $86,196 2024
Street Theory Collective MA$448,600 Clerk $110,400 $88,270 2025
Masspoetry Inc MA$457,856 Executive Di $90,157 $73,992 2024
Scool Sounds Inc NY$447,788 Executive Dir. $70,702 $58,349 2024
Chippewa Valley Cultural WI$458,863 Executive Di $77,032 $73,474 2024
Parent Child Relationship Association Inc NY$459,625 Executive Director $57,487 $47,443 2024
World Around Inc NY$461,660 Executive Director $120,000 $101,958 2023
Brady Craft Inc OK$444,373 Executive Director $67,446 $67,828 2024
Marshall County Arts And Culture Allianc IA$462,713 Executive Director $85,000 $85,000 2024
Buchanan Center For The Arts IL$443,297 Executive Director $50,533 $46,713 2023
Tamarack Foundation Inc WV$443,135 Executive Director $74,131 $75,471 2023
Tidewater Arts Outreach VA$463,432 Executive Di $62,199 $53,435 2025
Florida Litfest Inc FL$464,718 Executive Di $32,917 $28,242 2024
Long X Arts Foundation ND$465,178 Executive Director $66,000 $66,149 2024
Center For American Culture And Ideas AZ$440,867 Secretary $39,693 $35,893 2023
Friends Of The Big Fresno Fair CA$465,674 Ceo $27,194 $20,893 2025
Sweet Pea A Festival Of The Arts MT$466,716 Executive Dir. $65,385 $64,370 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default9th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Cassandra Elton) 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 303 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,891 is reasonable (approximately the 9th 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.