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PeerBasis
Compensation Comparability Determination

Life On Art

Executive Director / CEO

EIN 873805682
CA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristin Nelson, Executive Director / CEO ($76,154) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kristin Nelson — reported title “EXECUTIVE DIRECTOR (START 7/2024)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,078 total compensation of comparable organizations → $331,841 $76,154
$6,52410th
$15,20025th
$38,064Median
$59,13475th
$83,36590th
$76,154This org · 88th
p10$6,524
p25$15,200
p50$38,064
p75$59,134
p90$83,365
$76,154

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
500 Sails MP$125,662 Executive Dir. $61,475 $61,475 2024
Chsee Inc NY$123,771 Treasurer $4,760 $4,981 2024
Francis Hardy Center For The Arts WI$127,870 Executive Director $50,000 $60,473 2024
Wildstar Academy OR$128,981 Executive Director $6,000 $6,453 2024
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $129,067 2023
Culture Mill Inc NC$130,625 Director $46,866 $54,634 2025
Hola Cultura DC$131,035 Executive Director And Director $55,900 $58,486 2023
Speedwell Projects ME$131,474 Managing Director $33,246 $38,553 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $38,064 2023
Chicago Fashion Development IL$114,325 Executive Director $40,000 $46,886 2023
12 Dunemere Inc NY$138,477 Executive Director $17,651 $18,471 2024
Japan House La Foundation CA$111,910 Ceo $6,000 $6,000 2024
Belton Center For The Arts SC$111,131 Executive Director $35,077 $42,378 2024
Design Sacramento CA$140,644 Executive Director $24,900 $24,900 2024
The Arts Project Inc MD$110,552 Executive Director $24,559 $26,590 2024
Krewe Of Seaman Inc LA$143,094 President $73,500 $93,727 2024
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $199,677 2023
Committee For A Better New Orleans LA$107,720 Executive Director $80,000 $102,016 2024
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $11,159 2023
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $26,018 2023
Island Community House Inc VA$144,658 Executive Director $65,960 $75,933 2023
Granary Art Center UT$146,593 Executive Director $60,000 $69,282 2025
Bird Island Cultural Centre MN$103,456 Director $1,800 $2,060 2024
The Corda Foundation NC$103,285 Treasurer $35,000 $43,118 2023
District One Community Education PA$148,914 Executive Di $35,000 $39,379 2025

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 default88th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted84th

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 (Kristin Nelson) 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 67 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,154 is reasonable (approximately the 88th 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.