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PeerBasis
Compensation Comparability Determination

Lexington County Arts Association

Executive Director / CEO

EIN 570471671
SC · NTEE A260
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paige Scruggs, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,478 total compensation of comparable organizations → $155,226 $2,000
$33,24210th
$38,80725th
$52,295Median
$69,59375th
$82,58290th
$2,000This org · 3rd
p10$33,242
p25$38,807
p50$52,295
p75$69,593
p90$82,582
$2,000

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 SC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Barn Arts Center For The Arts CompanyVT $283,488$70,361 990
Arts Council Napa ValleyCA $278,573$82,582 990
Tioga County Council On The Arts IncNY $276,999$37,245 990
Arts Council Of South Wood CountyWI $275,457$50,054 990
Golden Isles Arts & HumanitiesGA $293,185$42,054 990
The Stelae IncFL $272,281$1,478 990
The Crossing Arts AllianceMN $271,075$53,472 990
Queen Anne's County Arts CouncilMD $297,108$65,978 990
CultureworksMI $298,348$60,607 990
Arts Council Of Mendocino CountyCA $266,842$59,769 990
Dona Ana Arts CouncilNM $266,004$36,330 990
Chenango County Council Of The ArtsNY $261,508$36,537 990
East Bay Center For Thepreservation Oof Cultural ArtsCA $260,374$50,451 990
Chagrin Foundation For ArtsOH $259,370$45,686 990
The Branson Arts Council IncMO $308,013$11,724 990
Milwaukee Artist Resource NetworkWI $315,569$16,520 990
West Valley Arts CouncilAZ $315,816$68,194 990
Humboldt Arts Council IncCA $316,093$60,549 990
Bayou Regional Arts CouncilLA $316,139$67,839 990
Putnam Arts CouncilNY $248,244$69,918 990
Shoreline Arts Alliance IncCT $246,862$155,226 990
Greenwich Arts Council IncCT $328,339$103,356 990
Artreach St CroixMN $232,525$71,208 990
Iredell Arts Council IncNC $336,389$37,217 990
Greater Birmingham Arts Education Collaborative IncAL $229,095$59,344 990

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 SC 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Paige Scruggs) 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 61 similarly situated organizations (Same NTEE sector (A26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 3rd 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.