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PeerBasis
Compensation Comparability Determination

Demolay International 73000 Northern California

Executive Director / CEO

EIN 941413308
CA · NTEE A99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James E Banta, Executive Director / CEO ($81,946) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: James E Banta — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,828 total compensation of comparable organizations → $128,808 $81,946
$29,66710th
$40,32725th
$51,956Median
$76,12675th
$112,69790th
$81,946This org · 80th
p10$29,667
p25$40,327
p50$51,956
p75$76,126
p90$112,697
$81,946

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
De Colores Arts CA$393,608 Executive Director $132,613 $128,808 2024
D2is Foundation CA$382,720 President $40,327 $40,327 2023
The Society For Financial Awareness CA$426,670 Coo $108,489 $105,376 2024
Drag Story Hour CA$349,890 E.d. To 12/23 $66,058 $64,163 2024
Sol Treasures Inc CA$343,778 Executive Dir. $83,334 $80,943 2024
Sutter County Parent Network CA$444,405 Co-executive Director $56,264 $54,650 2024
Los Angeles Indigenous Peoples' Alliance CA$336,000 Director $6,000 $5,828 2024
Women Wonder Writers CA$460,237 Lead Instructor $42,317 $42,317 2023
Shipyard Trust For The Arts CA$321,074 President Ceo $118,920 $118,920 2023
Cinestory Inc CA$319,934 Executive Director $32,700 $30,943 2025
Side Street Projects CA$463,757 Executive Director $76,076 $73,893 2024
Dance Film Sf Inc CA$312,344 Interim Executive Director $68,950 $68,950 2023
Drumming For Your Life Institute CA$473,746 President $51,200 $51,200 2023
Chopsticks Alley Art CA$302,349 Executive Director $78,375 $76,126 2024
Vietnamese American Organization - Vao CA$299,478 Executive Director $23,209 $23,209 2023
Filipino American Symphony Orchestra CA$299,219 Executive Director $71,936 $71,936 2023
San Francisco Classical Voice CA$494,641 Exec Director $121,000 $117,529 2024
Youth Outreach And Learning Institute CA$497,001 Castro $35,160 $34,151 2024
Hear Now Music Festival CA$280,055 President And Artistic Direct $40,500 $40,500 2023
Better Business Bureau Serving The CA$501,477 Secretary/coo $48,259 $46,874 2024
Cosmos Gakuin Japanese School CA$513,791 Director And President $48,000 $45,421 2025
Studio 395 Foundation CA$265,130 Ceo $39,520 $38,386 2024
California Nature Art Museum CA$535,623 Executive Director $108,563 $105,448 2024
Salastina CA$548,956 Secretary $29,667 $28,816 2024
Turning Point Center For Families CA$559,456 Director $51,956 $51,956 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 default80th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted76th

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 (James E Banta) 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 25 similarly situated organizations (Same NTEE sector (A99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,946 is reasonable (approximately the 80th 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.