Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Community Arts & Empowerment

Executive Director / CEO

EIN 834528109
CA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Crocetti, Executive Director / CEO ($48,400) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,868 total compensation of comparable organizations → $109,774 $48,400
$12,97210th
$27,08225th
$43,361Median
$61,41875th
$84,86990th
$48,400This org · 64th
p10$12,972
p25$27,082
p50$43,361
p75$61,418
p90$84,869
$48,400

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.

OrganizationStateTotal revenueTotal compSource
Art & Soul OaklandCA $235,700$26,768 990
Carolyn Glasoe Bailey Foundation IncCA $235,050$85,242 990
Mannakin Theater And DanceCA $234,670$40,000 990
Allied Ceramics Art InstituteCA $233,412$8,524 990
Coronado Junior Arts LeagueCA $224,657$40,000 990
The Peoples ConservatoryCA $224,549$50,623 990
Instituto Mazatlan Bellas ArtesCA $251,111$36,717 990
Angelica Center For Arts And MusicCA $220,167$27,187 990
Brasarte The Damasceno Brazilian Cultural ExchangeCA $253,770$11,204 990
Lyrical OppositionCA $219,086$23,165 990
Ecoarts Of Lake CountyCA $254,901$45,068 990
Contemporary Art GroupCA $255,236$64,346 990
Genryu ArtsCA $217,841$55,595 990
Urasenke Foundation Of CaliforniaCA $216,878$69,840 990
Northern California Music & Art Culture CenterCA $256,509$48,000 990
Canyon Cinema FoundationCA $261,223$60,442 990
Pasacat IncCA $264,275$5,868 990
Immersive Arts AllianceCA $264,651$25,224 990
San Francisco International Arts Festival IncCA $265,801$70,000 990
Dulce Upfront LabsCA $265,904$44,316 990
Museum Of Contemporary Art Santa BarbaraCA $267,953$48,038 990
Siskiyou County Arts CouncilCA $203,220$48,146 990
The Wow Flower ProjectCA $202,883$14,414 990
The RoustaboutsCA $202,254$5,889 990
Bird & BeckettCA $188,725$28,579 990

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 default64th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted64th

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 (Kathleen Crocetti) 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 44 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,400 is reasonable (approximately the 64th 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). 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.