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PeerBasis
Compensation Comparability Determination

Friends Of Mcgroarty Cultural Arts Cntr

Executive Director / CEO

EIN 953762347
CA · NTEE A250
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bethers Annette, Executive Director / CEO ($34,005) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $143,264 $34,005
$5,47210th
$17,25025th
$57,182Median
$74,82675th
$85,28390th
$34,005This org · 37th
p10$5,472
p25$17,250
p50$57,182
p75$74,826
p90$85,283
$34,005

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.

OrganizationStateTotal revenueTotal compSource
Art Explorers IncCA $305,597$60,977 990
Bocon IncCA $305,928$85,708 990
San Francisco Writers ConferenceCA $286,328$18,476 990
Center For Architecture And DesignCA $285,759$11,775 990
Junior High IncorporatedCA $281,645$32,847 990
1111 A Creative CollectiveCA $321,147$43,328 990
Aya Art CoCA $270,714$291 990
Palm Springs Modern CommitteeCA $322,975$85,000 990
Chris Babcock Art PrepCA $267,281$66,550 990
Academy Of Music OutreachCA $265,455$88,769 990
Southwest Music Education AssociationCA $262,512$13,824 990
The Institute For Art And OlfactionCA $257,075$46,128 990
Bob Mizer FoundationCA $256,316$50,091 990
Nw Film CampCA $340,757$16,023 990
Active CulturesCA $249,844$76,215 990
Community Rejuvenation Project IncCA $355,178$74,461 990
Destination ArtCA $237,453$4,679 990
Thru Guidance Ministries IncCA $355,744$143,264 990
B H Foxy Foundation IncCA $235,814$57,182 990
Los Angeles Theatre Academy IncCA $231,447$27,318 990
California State Band ChampionshipsCA $361,770$6,000 990
Southwest Judges NetworkCA $228,462$1,000 990
Art House San ClementeCA $373,922$84,537 990
Ruckusroots IncCA $215,420$69,535 990
Day Ii Day Foundation IncCA $213,010$63,935 990

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 default37th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted33rd

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 (Bethers Annette) 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 27 similarly situated organizations (Same NTEE sector (A25) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,005 is reasonable (approximately the 37th 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). 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.