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PeerBasis
Compensation Comparability Determination

Santa Clara Valley Performing Arts Association

Executive Director / CEO

EIN 770315890
CA · NTEE A600
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Ray, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,802 total compensation of comparable organizations → $94,738 $20,000
$9,26310th
$29,63925th
$44,080Median
$60,33175th
$65,25590th
$20,000This org · 24th
p10$9,263
p25$29,639
p50$44,080
p75$60,331
p90$65,255
$20,000

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 CA 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
Carpinteria Community Theater Inc CA$281,492 Executive Director $50,000 $50,000 2024
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $11,325 2023
Rawdance CA$296,383 Director $3,802 $3,802 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $29,639 2023
Center Stage Dance Studio CA$248,693 President $6,171 $6,171 2024
Teada Productions CA$323,308 President & $60,000 $58,453 2025
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $18,532 2023
Sino Us Performing Arts Organization CA$327,781 Secretary $62,699 $64,551 2023
North Bay Theatrics Inc CA$328,366 President $64,408 $66,310 2023
Ovation Theatre CA$209,509 Executive Director $53,750 $53,750 2024
Bay Area Omni Foundation For CA$192,946 President $35,200 $36,240 2023
Prescott Circus Theatre CA$374,696 Executive Dir. $60,738 $60,738 2024
Del Sol Performing Arts CA$386,620 Assistant Se $42,815 $44,080 2023
Celebration Arts CA$392,684 Executive Director $32,083 $32,083 2024
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $34,809 2025
Child Hope International CA$410,405 Executive Director $94,738 $94,738 2024
Luminary Arts Corporation CA$410,560 President $60,331 $60,331 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted24th

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 (Emily Ray) 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 17 similarly situated organizations (Same NTEE sector (A60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 24th 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.