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PeerBasis
Compensation Comparability Determination

I Sound Performing Arts

Executive Director / CEO

EIN 824763850
CA · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Jackson, Executive Director / CEO ($3,500) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James Jackson — reported title “EXECUTIVE DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$693 total compensation of comparable organizations → $121,100 $3,500
$7,91210th
$17,92225th
$39,516Median
$65,74575th
$81,46290th
$3,500This org · 4th
p10$7,912
p25$17,922
p50$39,516
p75$65,745
p90$81,462
$3,500

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 CA 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
Off Broadway Theatre Inc UT$178,792 Artistic Dir $43,440 $51,488 2024
Phffft Company Inc WA$178,138 President $46,374 $48,082 2024
Disco Riot CA$177,873 President $18,000 $17,536 2025
Songbird Multimedia And Performing Arts Foundation AR$176,810 President $17,925 $24,022 2023
Soli Chamber Ensemble TX$176,756 Managing Director $39,301 $44,354 2025
51 Walden Inc MA$187,311 Secretary And Director $38,521 $39,054 2025
Instaballet OR$188,635 Executive Di $63,580 $66,615 2025
Dance Wisconsin Inc WI$172,236 Director $5,200 $6,127 2025
Arete Living Arts Foundation NY$191,016 Executive Director $3,854 $4,152 2023
Gabriel Chamber Ensemble PA$191,691 Exec Director $11,644 $13,447 2024
Brooklynone Productions Inc NY$192,847 Officer $27,470 $28,746 2024
Bay Area Omni Foundation For CA$192,946 President $35,200 $36,240 2023
Nautilus Music Theater MN$168,127 President & Artistic Director $34,533 $39,516 2024
Ra-ve Cultural Foundation Inc AR$195,135 Executive Director $31,416 $42,103 2023
Creative Arts Repertoire Ensemble MI$195,311 Director $7,500 $8,965 2024
Northern Lights Arts Council Inc ND$167,052 Executive Director $6,000 $7,428 2025
The Gerald Arpino Foundation IL$162,771 Executive Director $6,750 $7,912 2023
Chestnut Fine Arts Center Inc KS$162,453 Executive Director $77,737 $100,130 2023
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $121,100 2024
Allens Community Theatre TX$205,139 At Large $1,275 $1,521 2023
Starring Buffalo Inc NY$206,183 Executive Director $15,000 $15,292 2025
State Theatre Preservation Society PA$207,334 President $3,116 $3,705 2023
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $23,205 2025
Theater At The Center Inc IN$208,112 Administrator $44,677 $56,174 2023
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $34,304 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default4th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted0th
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 (James Jackson) 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 81 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,500 is reasonable (approximately the 4th 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.