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PeerBasis
Compensation Comparability Determination

The Acts 44 Foundation Inc

Executive Director / CEO

EIN 821668296
OH · NTEE A11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Bowers, Executive Director / CEO ($99,747) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kevin Bowers — reported title “PRESIDENT/CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,167 total compensation of comparable organizations → $128,619 $99,747
$8,61510th
$14,16025th
$34,398Median
$58,06675th
$83,04890th
$99,747This org · 95th
p10$8,615
p25$14,160
p50$34,398
p75$58,066
p90$83,048
$99,747

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 OH 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
Dpm Asset Management Inc TX$471,899 President $13,640 $12,513 2024
Friends Of The Patapsco Valley State MD$472,964 Executive Director $103,339 $88,599 2024
Lane County Historical Society OR$455,705 Co-executive Director $54,093 $47,428 2023
Senior Services Foundation Inc NC$454,521 Executive Di $36,301 $34,398 2024
Maltz Jupiter Theatre Foundation Inc FL$492,954 President & Secretary $14,426 $12,795 2023
Keys 4 4 Kids Inc MN$494,139 Executive Director $86,309 $78,210 2024
Kenosha Public Museums Foundation Inc WI$440,389 Executive Director $36,888 $35,330 2024
John Kirkpatrick Fund For Historic OK$438,882 President $36,220 $37,656 2023
National Hispanic Cultural Center NM$432,221 President An $104,920 $106,545 2023
Cmw Support Corporation RI$424,726 Founder & Artistic Director $25,947 $22,817 2024
Abf Fund MT$514,918 Executive Dir. $18,279 $18,070 2024
Cccd Foundation NC$421,264 Executive Di $35,942 $34,058 2024
Port Columbus Civil War Naval Center Inc GA$418,117 Executive Director $56,200 $51,822 2024
Paaia Fund DC$522,750 Executive Director, Secretary $112,010 $92,803 2023
Da Camera Endowment Fund TX$525,233 General Manager $16,207 $15,307 2023
Cleveland School Of The Arts OH$528,622 Development $80,200 $77,899 2024
Gates Chili Color Guard Parents Inc NY$404,683 Executive Director $12,366 $10,550 2023
Capitol Theatre Center Foundation PA$403,559 Executive Di $47,796 $43,711 2024
Seattle Girls' Choir Guild WA$555,311 Executive Director $58,959 $49,838 2023
Naz Real Estate Holding Company MN$378,002 President & Ceo $33,773 $29,814 2025
Klcs Education Foundation CA$366,307 President $71,223 $58,066 2023
Houston Boychoir Inc TX$366,020 Executive Dir. $10,000 $9,173 2024
Armory Theater Fund OR$355,915 Pcs Director Of Finance $8,871 $7,778 2023
Act Market Street CA$348,689 Executive Director/president $17,368 $14,160 2023
Arts Center For Newaygo County MI$592,915 Executive Di $65,077 $61,600 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default95th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted59th

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 (Kevin Bowers) 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 37 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $99,747 is reasonable (approximately the 95th 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.