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PeerBasis
Compensation Comparability Determination

Skyes The Limit Foundation Inc

Executive Director / CEO

EIN 833321892
AZ · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keiko Ratcliffe, Executive Director / CEO ($73,025) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Keiko Ratcliffe — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$293 total compensation of comparable organizations → $157,381 $73,025
$11,00210th
$28,52025th
$49,405Median
$68,36675th
$84,99790th
$73,025This org · 78th
p10$11,002
p25$28,520
p50$49,405
p75$68,366
p90$84,997
$73,025

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 AZ 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
Campanile Center For The Arts Inc WI$307,761 Executive Director $62,647 $68,030 2024
Wham Art Association AZ$306,863 Executive Dir. $49,940 $51,415 2023
Creative Nomads Ltd MD$306,365 Executive Director $79,600 $79,666 2023
First Night Monterey CA$309,305 Executive Di $40,919 $36,740 2024
Arts Alive 45 Inc IL$309,678 President $24,500 $25,045 2024
Kindred Arts Inc NY$305,052 Executive Director $11,750 $11,366 2023
Day Eight DC$304,981 President $83,000 $75,734 2024
Milton Artists Guild Inc VT$310,674 Executive Dir. $60,000 $62,795 2024
Nashville Arcade Arts Program Inc TN$304,478 Executive Director $80,325 $87,793 2024
El Ballet Folklorico Estudiantil MI$303,518 Director $7,200 $7,727 2024
International Focus Inc NC$303,451 Executive Director $69,207 $76,551 2023
Colorado Celebration Of African American Arts And Culture CO$312,233 Executive Director $5,000 $4,985 2024
Huma House Inc CA$312,288 President $92,400 $80,824 2025
Smoke & Barrel Inc LA$302,839 Director $12,000 $13,740 2024
Continuo Arts Foundation Inc NJ$302,133 Executive Director $62,000 $57,559 2024
Adefua Cultural Education Workshop WA$313,078 Executive Director $36,503 $34,986 2023
Buffalo Institute For Contemporary Art NY$301,221 Part Time Executive Director $12,000 $11,608 2023
Dorill Initiative Inc NY$314,146 Executive Director $9,149 $8,850 2023
Bloomington Creative Glass Center Inc IN$300,843 President $23,404 $26,421 2023
Johnson County Ctr For The Arts TN$314,896 Executive Director $3,692 $4,035 2024
Mill City Farmers Market Charitable Fund MN$314,946 Executive Director $7,953 $8,171 2024
Grass Roots Cultural And Performing MA$315,357 Executive Di $58,000 $55,795 2023
The Saco River Theatre ME$315,634 President/executive Dir. $38,000 $40,734 2023
Masa Center MI$315,795 President $33,334 $34,854 2025
The Bridge Pai VA$299,056 Chief Execut $58,731 $58,964 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default78th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted77th

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 (Keiko Ratcliffe) 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 324 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,025 is reasonable (approximately the 78th 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.