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PeerBasis
Compensation Comparability Determination

Api Arts & Outreach Inc

Executive Director / CEO

EIN 800378069
NY · NTEE A31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Green, Executive Director / CEO ($1,624) against every comparable organization that fit the selection criteria — 10 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: Joshua Green — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

10 organizations qualified on sector, size, and geography 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$875 total compensation of comparable organizations → $182,589 $1,624
$1,75410th
$3,93725th
$13,695Median
$26,72775th
$138,66490th
$1,624This org · 10th
p10$1,754
p25$3,937
p50$13,695
p75$26,727
p90$138,664
$1,624

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 NY 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
Phoenix Symphony Support Foundation AZ$5,511 President/ceo $10,471 $11,473 2023
Inspire The Fire Inc NC$7,150 Ceo $3,000 $3,532 2023
Yad Vashem Usa Foundation NY$4,407 Nat. Dir. Of Philanthropy $182,589 $182,589 2024
San Jose Light Tower Corporation CA$4,355 Executive Director $140,000 $133,783 2024
Pittsburgh Youth Concert Orchestra PA$4,101 Key Employee $1,722 $1,852 2025
Arts Unity Movement CA$8,248 Chairman $19,408 $18,068 2025
Citizens For The Arts In Pennsylvania PA$8,252 Executive Director (Until 11/2023) $26,833 $29,613 2024
Busy Brains Childrens Museum IL$8,287 Executive Director $4,736 $5,153 2024
Dunya Inc MA$8,381 President $855 $875 2023
1615 The Gc Media Project CO$8,925 President $15,000 $15,917 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)10th
Reportable pay only (column D), adjusted30th
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 (Joshua Green) 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 10 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,624 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.