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PeerBasis
Compensation Comparability Determination

Oklahoma Mural Syndicate

Executive Director / CEO

EIN 813066584
OK · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristopher Kanaly, Executive Director / CEO ($3,998) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristopher Kanaly — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$821 total compensation of comparable organizations → $252,762 $3,998
$6,10310th
$17,64425th
$30,539Median
$51,96275th
$62,88590th
$3,998This org · 6th
p10$6,103
p25$17,644
p50$30,539
p75$51,962
p90$62,885
$3,998

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 OK 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
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $13,195 2024
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $12,090 2023
Lewistown Art Center MT$157,562 Executive Di $31,346 $30,686 2023
Frank Theatre MN$156,939 Secretary $60,000 $52,297 2024
Waterloo Arts OH$161,096 Executive Di $43,333 $40,485 2024
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $41,136 2024
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $10,836 2024
Lightbox Film Center PA$153,749 Board Director $21,000 $18,473 2024
Artseed CA$165,991 Exec Dir/secty $39,874 $30,372 2024
Viva Voices Choral Organization Inc KY$166,955 President $49,250 $45,471 2025
City College Center For NY$167,400 Managing Director $71,969 $57,365 2024
Classic Planning Instit ME$167,461 Social Media $9,515 $8,404 2024
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $78,614 2023
Center For Arts & Learning Inc VT$168,343 Executive Director $28,411 $25,970 2023
District One Community Education PA$148,914 Executive Di $35,000 $29,995 2025
Ne Sculpture Gallery Factory MN$168,662 Secretary $59,833 $52,151 2024
Appalachian Arts Craft Center Inc TN$168,701 Executive Director $48,115 $44,613 2024
Walking Shadow Theatre Company MN$169,065 Executive Director $6,500 $5,520 2025
Fundacion Nacional Para La Cultura Popular PR$169,885 Administratror $9,000 $8,742 2024
Granary Art Center UT$146,593 Executive Director $60,000 $52,772 2025
88 International Corp NY$171,603 President $23,650 $18,851 2024
Island Community House Inc VA$144,658 Executive Director $65,960 $57,838 2023
Snap Cultural Events Inc FL$173,240 President $33,660 $28,717 2023
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $19,818 2023
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $8,500 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default6th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Kristopher Kanaly) 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 137 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,998 is reasonable (approximately the 6th 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.