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PeerBasis
Compensation Comparability Determination

The Peoples Conservatory

Executive Director / CEO

EIN 830648381
CA · NTEE A20
FY ending 2021-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rosalyn Nash, Executive Director / CEO ($43,732) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Rosalyn Nash — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,070 total compensation of comparable organizations → $77,765 $43,732
$10,37510th
$22,12425th
$35,749Median
$46,10575th
$60,37590th
$43,732This org · 71st
p10$10,375
p25$22,124
p50$35,749
p75$46,105
p90$60,375
$43,732

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
Coronado Junior Arts League CA$224,657 Chair $40,000 $34,555 2024
Angelica Center For Arts And Music CA$220,167 Program Directo $27,187 $23,486 2024
Lyrical Opposition CA$219,086 Board Member $22,500 $20,011 2023
Genryu Arts CA$217,841 President $54,000 $48,028 2023
Urasenke Foundation Of California CA$216,878 Ceo / Dir $69,840 $60,334 2024
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $7,363 2023
Mannakin Theater And Dance CA$234,670 Ceo Artistic/executive Director $40,000 $34,555 2024
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $73,639 2023
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $23,124 2023
Community Arts & Empowerment CA$236,571 Ceo $48,400 $41,812 2024
Siskiyou County Arts Council CA$203,220 Executive Dir. $48,146 $41,592 2024
The Wow Flower Project CA$202,883 Board Of Trustee $14,000 $12,452 2023
The Roustabouts CA$202,254 Ceo $5,720 $5,087 2023
Instituto Mazatlan Bellas Artes CA$251,111 Secretary $35,664 $31,720 2023
Brasarte The Damasceno Brazilian Cultural Exchange CA$253,770 Executive Director $11,500 $9,679 2025
Ecoarts Of Lake County CA$254,901 Executive Di $43,775 $38,933 2023
Contemporary Art Group CA$255,236 Executive Director $62,500 $55,587 2023
Northern California Music & Art Culture Center CA$256,509 Executive Director $48,000 $41,466 2024
Bird & Beckett CA$188,725 Treasurer $27,759 $24,689 2023
Canyon Cinema Foundation CA$261,223 Executive Director $58,708 $52,215 2023
Pasacat Inc CA$264,275 Executive Director Administra $5,700 $5,070 2023
Immersive Arts Alliance CA$264,651 Exec Directo $24,500 $21,790 2023
San Francisco International Arts Festival Inc CA$265,801 President, Executive Director $70,000 $60,472 2024
Dulce Upfront Labs CA$265,904 Co-director $44,316 $38,284 2024
Museum Of Contemporary Art Santa Barbara CA$267,953 Executive Director $48,038 $41,499 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2021 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 default71st
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted71st

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 (Rosalyn Nash) 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 38 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,732 is reasonable (approximately the 71st 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.