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

Coronado Junior Arts League

Executive Director / CEO

EIN 931448813
CA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Catherine Baker, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Catherine Baker — reported title “CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,868 total compensation of comparable organizations → $90,018 $40,000
$12,00910th
$25,61025th
$43,081Median
$53,36975th
$69,88890th
$40,000This org · 42nd
p10$12,009
p25$25,610
p50$43,081
p75$53,369
p90$69,888
$40,000

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
The Peoples Conservatory CA$224,549 Executive Director $43,732 $50,623 2021
Angelica Center For Arts And Music CA$220,167 Program Directo $27,187 $27,187 2024
Lyrical Opposition CA$219,086 Board Member $22,500 $23,165 2023
Genryu Arts CA$217,841 President $54,000 $55,595 2023
Urasenke Foundation Of California CA$216,878 Ceo / Dir $69,840 $69,840 2024
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $8,524 2023
Mannakin Theater And Dance CA$234,670 Ceo Artistic/executive Director $40,000 $40,000 2024
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $85,242 2023
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $26,768 2023
Community Arts & Empowerment CA$236,571 Ceo $48,400 $48,400 2024
Siskiyou County Arts Council CA$203,220 Executive Dir. $48,146 $48,146 2024
The Wow Flower Project CA$202,883 Board Of Trustee $14,000 $14,414 2023
The Roustabouts CA$202,254 Ceo $5,720 $5,889 2023
Instituto Mazatlan Bellas Artes CA$251,111 Secretary $35,664 $36,717 2023
Brasarte The Damasceno Brazilian Cultural Exchange CA$253,770 Executive Director $11,500 $11,204 2025
Ecoarts Of Lake County CA$254,901 Executive Di $43,775 $45,068 2023
Contemporary Art Group CA$255,236 Executive Director $62,500 $64,346 2023
Northern California Music & Art Culture Center CA$256,509 Executive Director $48,000 $48,000 2024
Bird & Beckett CA$188,725 Treasurer $27,759 $28,579 2023
Canyon Cinema Foundation CA$261,223 Executive Director $58,708 $60,442 2023
Pasacat Inc CA$264,275 Executive Director Administra $5,700 $5,868 2023
Immersive Arts Alliance CA$264,651 Exec Directo $24,500 $25,224 2023
San Francisco International Arts Festival Inc CA$265,801 President, Executive Director $70,000 $70,000 2024
Dulce Upfront Labs CA$265,904 Co-director $44,316 $44,316 2024
Museum Of Contemporary Art Santa Barbara CA$267,953 Executive Director $48,038 $48,038 2024

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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted42nd

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 (Catherine Baker) 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 38 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 42nd 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.