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PeerBasis
Compensation Comparability Determination

Space Cowboys Collective

Executive Director / CEO

EIN 882563830
CA · NTEE A99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Shu, Executive Director / CEO ($1,300) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer Shu — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,262 total compensation of comparable organizations → $84,979 $1,300
$3,51910th
$23,20925th
$48,566Median
$68,95075th
$75,45090th
$1,300This org · 6th
p10$3,519
p25$23,209
p50$48,566
p75$68,950
p90$75,450
$1,300

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
Ventura Audubon Society CA$211,531 Director $3,789 $3,680 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $40,022 2024
Marin Open Studios CA$212,519 Executive Dir. $52,507 $51,001 2024
5p Society CA$219,370 Executive Vp $50,000 $48,566 2024
Firehouse Projects CA$220,000 Director $75,000 $75,000 2023
Glendale Arts CA$199,034 Ceo $89,804 $84,979 2025
Blindspot Collective CA$229,118 Director $21,925 $21,925 2023
Mariachi Womens Foundation CA$253,146 Executive Dir. $50,000 $50,000 2023
Foundation For Critical Thinking CA$163,391 President & Ceo $1,299 $1,262 2024
Studio 395 Foundation CA$265,130 Ceo $39,520 $38,386 2024
Elios Charitable Foundation CA$155,069 Executive Dir. $58,750 $58,750 2023
Intersectional Arts Inc CA$153,831 President $3,375 $3,278 2024
Hear Now Music Festival CA$280,055 President And Artistic Direct $40,500 $40,500 2023
Filipino American Symphony Orchestra CA$299,219 Executive Director $71,936 $71,936 2023
Vietnamese American Organization - Vao CA$299,478 Executive Director $23,209 $23,209 2023
Chopsticks Alley Art CA$302,349 Executive Director $78,375 $76,126 2024
Dance Film Sf Inc CA$312,344 Interim Executive Director $68,950 $68,950 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 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted6th

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 (Jennifer Shu) 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 17 similarly situated organizations (Same NTEE sector (A99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,300 is reasonable (approximately the 6th 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.