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

Bay Area Omni Foundation For

Executive Director / CEO

EIN 943181705
CA · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Patterson, Executive Director / CEO ($35,200) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard Patterson — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$673 total compensation of comparable organizations → $117,626 $35,200
$7,63810th
$17,55825th
$38,158Median
$57,10075th
$77,60390th
$35,200This org · 46th
p10$7,638
p25$17,558
p50$38,158
p75$57,100
p90$77,603
$35,200

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
Brooklynone Productions Inc NY$192,847 Officer $27,470 $27,922 2024
Gabriel Chamber Ensemble PA$191,691 Exec Director $11,644 $13,062 2024
Arete Living Arts Foundation NY$191,016 Executive Director $3,854 $4,033 2023
Ra-ve Cultural Foundation Inc AR$195,135 Executive Director $31,416 $40,895 2023
Creative Arts Repertoire Ensemble MI$195,311 Director $7,500 $8,708 2024
Instaballet OR$188,635 Executive Di $63,580 $64,704 2025
51 Walden Inc MA$187,311 Secretary And Director $38,521 $37,933 2025
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $117,626 2024
I Sound Performing Arts CA$181,555 Executive Dir $3,500 $3,400 2024
Allens Community Theatre TX$205,139 At Large $1,275 $1,477 2023
Starring Buffalo Inc NY$206,183 Executive Director $15,000 $14,854 2025
Off Broadway Theatre Inc UT$178,792 Artistic Dir $43,440 $50,011 2024
State Theatre Preservation Society PA$207,334 President $3,116 $3,599 2023
Phffft Company Inc WA$178,138 President $46,374 $46,703 2024
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $22,539 2025
Disco Riot CA$177,873 President $18,000 $17,033 2025
Theater At The Center Inc IN$208,112 Administrator $44,677 $54,562 2023
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $33,320 2025
Theatre Art For Kids NE$208,967 President $23,333 $28,230 2024
Songbird Multimedia And Performing Arts Foundation AR$176,810 President $17,925 $23,334 2023
Soli Chamber Ensemble TX$176,756 Managing Director $39,301 $43,081 2025
Ovation Theatre CA$209,509 Executive Director $53,750 $52,208 2024
Experiments In Opera NY$211,152 Executive Director $12,000 $11,883 2025
Freed Performing Arts Inc FL$211,849 President $36,000 $39,165 2023
Blackstone River Theatre RI$213,507 Executive Director $72,538 $80,550 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 default46th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted46th

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 (Richard Patterson) 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 90 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,200 is reasonable (approximately the 46th 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.