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PeerBasis
Compensation Comparability Determination

Partners For The Pac

Executive Director / CEO

EIN 813232238
OR · NTEE A61
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bereniece Jones-centeno, Executive Director / CEO ($13,650) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Bereniece Jones-centeno — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$252 total compensation of comparable organizations → $92,627 $13,650
$15,29610th
$32,31725th
$56,559Median
$71,36575th
$83,94690th
$13,650This org · 8th
p10$15,296
p25$32,317
p50$56,559
p75$71,365
p90$83,946
$13,650

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 OR 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
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $14,525 2024
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $27,833 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $32,430 2025
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $41,955 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $51,207 2024
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $67,638 2025
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $65,116 2023
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $63,600 2024
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $71,598 2024
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $30,476 2024
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $84,584 2025
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $63,731 2023
Vibe Of Kennewick WA$296,164 Teacher $23,059 $22,231 2024
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $84,213 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $61,469 2024
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $61,727 2023
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $44,732 2023
Performing Arts Center Of SD$284,175 Executive Di $71,926 $88,003 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $31,976 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $92,627 2023
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $45,475 2024
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $30,999 2025
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $39,738 2024
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $57,370 2023
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $82,562 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default8th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted8th

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 (Bereniece Jones-centeno) 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 52 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,650 is reasonable (approximately the 8th 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.