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PeerBasis
Compensation Comparability Determination

Second's New Vision And Outreach Ministries

Executive Director / CEO

EIN 382926101
MI · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Velma Laws-clay, Executive Director / CEO ($9,450) against every comparable organization that fit the selection criteria — 194 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Velma Laws-clay — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

194 organizations qualified on sector, size, and geography 194 within the band form the benchmarked peer set.

Distribution of comparable compensation

$597 total compensation of comparable organizations → $277,615 $9,450
$7,42410th
$20,83025th
$39,581Median
$55,34275th
$70,84390th
$9,450This org · 13th
p10$7,424
p25$20,830
p50$39,581
p75$55,342
p90$70,843
$9,450

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 MI 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
Orlando Community Arts Inc FL$183,943 President $13,500 $12,650 2023
Folk School Of Fayetteville Inc AR$184,466 Officer $11,400 $12,782 2023
Eleventh Hour Prayer Network Inc AZ$184,686 President $297,950 $277,615 2024
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $42,807 2024
Western Justice OR$186,494 Director/sec/treas $30,000 $26,991 2024
Leadership Hendricks County IN$186,890 Executive Director $55,860 $57,072 2024
Capitol View Arts TX$187,062 President $66,000 $63,963 2024
Main Street Arts VT$180,787 Executive Dir. $30,300 $28,786 2025
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $38,902 2024
Arts & Crafts Association Of Meriden CT$188,286 Treasurer $34,546 $30,573 2025
Bird & Beckett CA$188,725 Treasurer $27,759 $23,909 2023
Prizm Projects Inc FL$190,595 President $2,500 $2,438 2022
Port Warwick Foundation VA$191,200 Executive Director $32,020 $30,838 2023
North Bend Downtown Foundation WA$191,687 Executive Director $75,164 $65,198 2024
Creative Downtown Appleton Inc WI$175,874 Executive Director $3,167 $3,204 2024
Arts Center In Orange Inc VA$192,812 Executive Director $52,500 $49,111 2024
Philadelphia Folklore Project PA$193,855 Executive Di $13,000 $12,560 2024
Zgd Inc NY$173,301 Director $1,000 $902 2023
Snap Cultural Events Inc FL$173,240 President $33,660 $31,540 2023
88 International Corp NY$171,603 President $23,650 $20,705 2024
Volunteer Odyssey TN$196,873 Executive Director $67,379 $68,617 2024
Charles Houston Cultural Project Inc MA$197,585 President $16,798 $14,625 2024
Fundacion Nacional Para La Cultura Popular PR$169,885 Administratror $9,000 $9,000 2024
Empact Inc NY$198,656 President $5,000 $4,377 2024
Walking Shadow Theatre Company MN$169,065 Executive Director $6,500 $6,062 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default13th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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 (Dr Velma Laws-clay) 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 194 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,450 is reasonable (approximately the 13th 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.