Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Handmade Arcade

Executive Director / CEO

EIN 812468637
PA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelsey Ford, Executive Director / CEO ($64,500) against every comparable organization that fit the selection criteria — 321 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

321 organizations qualified on sector, size, and geography 321 within the band form the benchmarked peer set.

Distribution of comparable compensation

$618 total compensation of comparable organizations → $227,943 $64,500
$11,72110th
$31,00925th
$52,669Median
$72,63075th
$86,56390th
$64,500This org · 66th
p10$11,721
p25$31,009
p50$52,669
p75$72,630
p90$86,563
$64,500

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Danzantes Unidos De CaliforniaCA $369,632$42,179 990
Beta-local IncPR $369,234$30,886 990
Stecoah Valley Arts Crafts &NC $369,110$47,463 990
Diaspora Arts Connection IncCA $368,688$5,464 990
We PlayersCA $368,436$47,624 990
Sage Studio & GalleryTX $367,809$66,395 990
Arts Council Of Lake OswegoOR $371,294$91,013 990
Millburn Institute Of TalentNJ $373,033$6,550 990
Hawthorne Arts CollaborativeME $373,179$60,247 990
New City Arts InitiativeVA $364,446$78,551 990
Carpe Diem Arts IncMD $364,301$45,667 990
Legends Do LiveTX $364,008$27,167 990
Camden Fireworks IncorporatedNJ $363,657$57,531 990
Santa Barbara Arts Collaborative IncCA $375,574$80,269 990
Roxy BremertonWA $363,396$65,053 990
Luma 8IL $362,280$120,029 990
The SparkCO $362,046$11,721 990
Mid India Christian MissionFL $360,298$88,264 990
Summit ArtspaceOH $359,966$75,664 990
The Wonderseed FoundationCA $379,075$53,243 990
Space On The FarmincNY $359,689$64,109 990
The Brooklyn Steppers IncNY $359,620$36,635 990
Statement Arts IncNY $379,950$55,109 990
The Summer Solstice Celebration IncCA $358,935$51,954 990
Ugly Duckling Presse LtdNY $381,176$52,669 990

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 PA 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 default66th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted65th

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 (Kelsey Ford) 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 321 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,500 is reasonable (approximately the 66th 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). 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.