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PeerBasis
Compensation Comparability Determination

Livingston Center For Arts &

Executive Director / CEO

EIN 810532349
MT · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Bekedam, Executive Director / CEO ($20,511) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathleen Bekedam — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$651 total compensation of comparable organizations → $67,619 $20,511
$1,86010th
$3,93025th
$17,432Median
$46,81875th
$57,71990th
$20,511This org · 56th
p10$1,860
p25$3,930
p50$17,432
p75$46,818
p90$57,719
$20,511

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 MT 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
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $32,516 2024
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $5,595 2023
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $59,793 2023
Paper Circle OH$89,941 Executive Dir $19,215 $18,880 2023
You Can Live History Inc CO$90,775 President $18,500 $15,984 2024
Unscripted TN$93,402 Executive Director $8,550 $8,098 2024
Memphis Cultural Arts Enrichment TN$75,000 President $60,000 $56,830 2024
Highlands Art League Inc FL$95,039 Treasurer $3,720 $3,375 2022
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $651 2024
Queens World Film Initiative Inc NY$69,060 Co-founder & Artistic Director $2,880 $2,284 2025
Timeless Gifts IL$102,314 Executive Director $55,200 $48,900 2024
Mag Foundation CA$66,969 President $63,448 $50,826 2023
Fermata Arts Foundation Inc CT$66,300 President $3,248 $2,825 2023
The National Foundation For Musical MN$65,780 President $12,000 $11,000 2023
Culture Encounters VA$64,009 Founderexecutive Director $1,000 $870 2024
Working Artists And The Greater Economy Inc NY$120,266 Core Organizer $48,396 $40,570 2023
The Walter Hive AZ$123,495 Executive Director $75,790 $67,619 2023
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $33,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted56th

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 (Kathleen Bekedam) 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 18 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,511 is reasonable (approximately the 56th 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.