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PeerBasis
Compensation Comparability Determination

Belton Center For The Arts

Executive Director / CEO

EIN 571081543
SC · NTEE A200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kendell Lusk, Executive Director / CEO ($35,077) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kendell Lusk — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $249,457 $35,077
$5,00410th
$12,17225th
$31,709Median
$46,35975th
$76,12490th
$35,077This org · 58th
p10$5,004
p25$12,172
p50$31,709
p75$46,359
p90$76,124
$35,077

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
The Arts Project Inc MD$110,552 Executive Director $24,559 $22,009 2024
Japan House La Foundation CA$111,910 Ceo $6,000 $4,966 2024
Chicago Fashion Development IL$114,325 Executive Director $40,000 $38,808 2023
Committee For A Better New Orleans LA$107,720 Executive Director $80,000 $84,439 2024
Bird Island Cultural Centre MN$103,456 Director $1,800 $1,705 2024
The Corda Foundation NC$103,285 Treasurer $35,000 $35,689 2023
Noise Salon Inc MA$100,002 Executive Director/ Treasurer $15,914 $14,113 2023
Chsee Inc NY$123,771 Treasurer $4,760 $4,123 2024
500 Sails MP$125,662 Executive Dir. $61,475 $61,475 2024
Beverlys Exhibitions Corp NY$96,523 Creative Director $6,100 $5,440 2023
Life On Art CA$125,745 Executive Director (Start 7/2024) $76,154 $63,033 2024
Francis Hardy Center For The Arts WI$127,870 Executive Director $50,000 $50,054 2024
Vedanta Institute Houston TX$94,177 Director $8,500 $8,391 2023
Wildstar Academy OR$128,981 Executive Director $6,000 $5,341 2024
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $106,830 2023
Culture Mill Inc NC$130,625 Director $46,866 $45,221 2025
Society Of Animal Artists Inc CO$91,564 Executive Direc $49,000 $45,037 2024
Hola Cultura DC$131,035 Executive Director And Director $55,900 $48,409 2023
Speedwell Projects ME$131,474 Managing Director $33,246 $31,911 2024
Palacios House Of Arts LA$88,100 Executive Director $19,123 $20,781 2023
509 Cultural Center CA$88,051 Co-executive Director $50,000 $41,385 2024
Sentimental Journey Inc PA$87,602 Executive Coordinator $9,909 $9,472 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $31,506 2023
The Center For Less Unpleasant NY$86,910 President $288,000 $249,457 2024
Leesburg Art Festival Inc FL$83,828 Executive Di $21,731 $19,568 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 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 default58th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted56th

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 (Kendell Lusk) 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 52 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,077 is reasonable (approximately the 58th 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.