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PeerBasis
Compensation Comparability Determination

Able - Artists Breaking Limits &

Executive Director / CEO

EIN 812667531
IL · NTEE A25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Yohe, Executive Director / CEO ($56,050) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$156 total compensation of comparable organizations → $214,289 $56,050
$9,74010th
$28,36625th
$51,727Median
$72,99275th
$88,51890th
$56,050This org · 53rd
p10$9,740
p25$28,366
p50$51,727
p75$72,992
p90$88,518
$56,050

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 IL 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
Access Art FL$317,475 Director $13,000 $12,422 2024
Harmony Project Phoenix AZ$320,409 Secretary/ex $90,000 $90,642 2023
Childrens Arts Guild NY$310,730 Founding President And Ceo $100,000 $94,630 2023
Rochester Construction Training NY$321,061 Executive Di $88,825 $79,538 2025
1111 A Creative Collective CA$321,147 President $38,875 $35,153 2023
Overflow Fine Arts Inc FL$310,576 President $19,036 $18,190 2024
Gulf Beach Art Center FL$321,701 Administrator $32,200 $30,769 2024
Milton Art Center Inc MA$309,748 Executive Director $95,220 $89,607 2023
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $72,734 2025
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $30,979 2024
Actors Garage NY$308,152 Trustee $152,016 $139,725 2024
Santa Theresa Tileworks (Imago Dei AZ$307,319 President $29,858 $29,208 2024
Nomadstudio Inc FL$307,266 Executive Director $48,083 $45,946 2024
Sleepy Hollow Theatre & Arts Park ND$324,690 President $28,000 $32,178 2023
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $61,813 2024
Bocon Inc CA$305,928 Executive Dir. $83,499 $73,340 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $45,787 2024
Art Explorers Inc CA$305,597 Co Director $59,405 $52,177 2024
Signal Return Inc MI$327,321 Artistic Director $72,422 $76,035 2024
Oregon Arts Watch OR$304,412 Executive Director $24,000 $22,086 2025
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $37,040 2024
Arts In Schools Collaborative PA$329,237 President $13,842 $14,456 2023
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $65,014 2023
Summertime Gallery Inc NY$300,481 Gallery Director $51,154 $48,407 2023
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $29,097 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default53rd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted52nd

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 (Kathryn Yohe) 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 159 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,050 is reasonable (approximately the 53rd 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.