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PeerBasis
Compensation Comparability Determination

Island Community House Inc

Executive Director / CEO

EIN 833296419
VA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katie Oshea, Executive Director / CEO ($65,960) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$936 total compensation of comparable organizations → $288,257 $65,960
$5,12510th
$13,40025th
$34,816Median
$58,00075th
$70,59390th
$65,960This org · 84th
p10$5,125
p25$13,400
p50$34,816
p75$58,000
p90$70,593
$65,960

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 VA 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
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $22,601 2023
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $9,693 2023
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $173,451 2023
Krewe Of Seaman Inc LA$143,094 President $73,500 $81,416 2024
Granary Art Center UT$146,593 Executive Director $60,000 $60,183 2025
Design Sacramento CA$140,644 Executive Director $24,900 $21,630 2024
District One Community Education PA$148,914 Executive Di $35,000 $34,207 2025
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $89,653 2023
12 Dunemere Inc NY$138,477 Executive Director $17,651 $16,046 2024
Lightbox Film Center PA$153,749 Board Director $21,000 $21,067 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $33,064 2023
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $46,912 2024
Frank Theatre MN$156,939 Secretary $60,000 $59,641 2024
Lewistown Art Center MT$157,562 Executive Di $31,346 $34,995 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $15,048 2024
Speedwell Projects ME$131,474 Managing Director $33,246 $33,489 2024
Hola Cultura DC$131,035 Executive Director And Director $55,900 $50,804 2023
Culture Mill Inc NC$130,625 Director $46,866 $47,458 2025
Oklahoma Mural Syndicate OK$158,724 President $3,998 $4,559 2023
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $112,115 2023
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $13,788 2023
Wildstar Academy OR$128,981 Executive Director $6,000 $5,605 2024
Waterloo Arts OH$161,096 Executive Di $43,333 $46,171 2024
Francis Hardy Center For The Arts WI$127,870 Executive Director $50,000 $52,531 2024
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $12,357 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default84th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted80th

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 (Katie Oshea) 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 102 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,960 is reasonable (approximately the 84th 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.