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PeerBasis
Compensation Comparability Determination

Art Salvage

Executive Director / CEO

EIN 811637564
WA · NTEE P29
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katie Patterson Larsen, Executive Director / CEO ($33,553) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katie Patterson Larsen — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,059 total compensation of comparable organizations → $100,318 $33,553
$10,71010th
$26,23925th
$35,456Median
$49,15575th
$64,82490th
$33,553This org · 39th
p10$10,710
p25$26,239
p50$35,456
p75$49,155
p90$64,824
$33,553

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 WA 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
Bargain World Thrift Store LA$216,578 Manager $28,083 $35,559 2023
Forest & Found Ltd IL$218,730 President $73,500 $83,093 2023
Symposia Community Bookstore NJ$213,480 Manager $62,214 $63,876 2023
Cause For Pawz Inc NY$213,348 President $30,769 $31,972 2023
The Rise (Resources In Support Of Empowerment) Concept CA$212,913 Executive Director $28,500 $27,488 2024
Back Porch Thrift Shop IL$222,371 Executive Director $32,067 $36,252 2023
Tried & True Inc VA$223,579 Secretary $40,000 $44,412 2023
Vintage La Conner WA$208,912 Treasurer $6,000 $6,000 2024
Treasure City TX$225,572 President $8,662 $9,678 2024
Project Redesign Inc TN$225,583 Accountant $10,000 $11,741 2024
The Highland Thrift Shop Inc MD$208,567 Manager $38,437 $41,322 2023
Caterkids Hawaii HI$229,440 President $26,846 $27,639 2023
Wonderland Thrift Shop NH$201,157 Store Manage $33,296 $35,353 2023
Heavens Treasure SC$200,542 Business Manager $7,480 $8,973 2023
Crafted Collective Inc KS$233,930 Co-executive Director $51,010 $59,965 2025
Giving Tree Foundation NC$199,954 Executive Director $42,319 $50,283 2023
Fort Lupton Food And Clothing Bank CO$190,634 Exec Director $21,000 $22,491 2024
Re Gen Er Ate MI$190,260 Board Member $29,430 $33,929 2024
Princeton Nearly New Shop Corp NJ$246,648 Trustee $68,464 $70,292 2023
Capstone Ministries Inc IN$247,501 Parish $28,634 $33,727 2024
The Open Door Christian Center SC$247,984 Executive Di $16,231 $18,913 2024
Self Help Craft Of The World Inc VA$185,945 Executive Director $30,700 $34,087 2023
Bull City Fair Trade NC$255,049 Executive Director $55,089 $63,578 2024
Overflow Community Thrift Stor MN$176,589 President $23,597 $26,043 2024
Volunteers Serving The Need TX$261,528 Ceo $83,200 $92,958 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default39th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted39th

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 (Katie Patterson Larsen) 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 46 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,553 is reasonable (approximately the 39th 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.