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PeerBasis
Compensation Comparability Determination

Bocon Inc

Executive Director / CEO

EIN 832016988
CA · NTEE A25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Crystal Mercado, Executive Director / CEO ($83,499) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Crystal Mercado — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$283 total compensation of comparable organizations → $139,571 $83,499
$5,33110th
$12,44525th
$44,939Median
$67,33275th
$82,53890th
$83,499This org · 93rd
p10$5,331
p25$12,445
p50$44,939
p75$67,332
p90$82,538
$83,499

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
Art Explorers Inc CA$305,597 Co Director $59,405 $59,405 2024
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $33,128 2025
1111 A Creative Collective CA$321,147 President $38,875 $40,023 2023
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $82,809 2025
San Francisco Writers Conference CA$286,328 President $18,000 $18,000 2024
Center For Architecture And Design CA$285,759 Executive Director $11,142 $11,471 2023
Junior High Incorporated CA$281,645 Executive Director $32,000 $32,000 2024
Nw Film Camp CA$340,757 President $9,562 $9,562 2024
Aya Art Co CA$270,714 Officer $275 $283 2023
Chris Babcock Art Prep CA$267,281 President $64,835 $64,835 2024
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $86,481 2023
Southwest Music Education Association CA$262,512 President $6,000 $5,845 2025
The Institute For Art And Olfaction CA$257,075 Executive Director $43,650 $44,939 2023
Community Rejuvenation Project Inc CA$355,178 President & Ceo $70,460 $72,541 2023
Bob Mizer Foundation CA$256,316 President $48,800 $48,800 2024
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $139,571 2024
California State Band Championships CA$361,770 President $6,000 $5,845 2025
Active Cultures CA$249,844 Executive Director $74,250 $74,250 2024
Art House San Clemente CA$373,922 Executive Director $79,995 $82,358 2023
Destination Art CA$237,453 Treasurer $4,428 $4,559 2023
B H Foxy Foundation Inc CA$235,814 Chair/executive Director $55,708 $55,708 2024
Los Angeles Theatre Academy Inc CA$231,447 Executive Dir. $20,310 $20,910 2023
Southwest Judges Network CA$228,462 Vice President $1,000 $974 2025
Aspire Creative Arts Program CA$394,076 President $13,033 $13,418 2023
Ruckusroots Inc CA$215,420 Executive Director $65,799 $67,743 2023

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 default93rd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted89th

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 (Crystal Mercado) 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 27 similarly situated organizations (Same NTEE sector (A25) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,499 is reasonable (approximately the 93rd 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.