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PeerBasis
Compensation Comparability Determination

Randolph Arts Guild Inc

Executive Director / CEO

EIN 581365111
NC · NTEE A260
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rose Longuillo, Executive Director / CEO ($51,304) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rose Longuillo — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$505 total compensation of comparable organizations → $156,725 $51,304
$11,83710th
$36,21025th
$51,976Median
$66,61675th
$71,89690th
$51,304This org · 49th
p10$11,837
p25$36,210
p50$51,976
p75$66,616
p90$71,896
$51,304

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 NC 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
Kern River Valley Art Associat CA$216,842 President $18,000 $15,043 2025
Clarksville-montgomery County TN$224,353 Executive Dir. $40,008 $40,700 2025
Chinese American Arts Council NY$213,969 Executive Director $39,180 $36,210 2023
Johnston County Arts Council Inc NC$212,629 Executive Di $52,800 $52,800 2025
Cooperstown Art Association Inc NY$210,929 Executive Direc $62,300 $57,577 2023
Huntingdon County Arts Council PA$229,077 Executive Director $34,615 $34,292 2024
Greater Birmingham Arts Education Collaborative Inc AL$229,095 Executive Director $55,829 $59,917 2024
Artspartners Of Central Illinois Inc IL$207,717 Executive Director $71,945 $70,265 2024
Artreach St Croix MN$232,525 Executive Di $73,243 $71,896 2024
Theatre League Of South Florida Inc FL$204,432 Executive Director $40,498 $37,795 2024
The Staunton Augusta Art Center Inc VA$204,331 Interim Exec $33,987 $33,563 2023
Arts Council Of Southwestern Indiana Inc IN$204,241 Executive Director $61,790 $64,732 2024
The Compound Inc MD$203,675 Treasurer $1,846 $1,765 2023
Starkville Area Arts Council MS$196,421 Executive Director $46,200 $52,626 2023
Shoreline Arts Alliance Inc CT$246,862 Ceo/executiv $172,714 $156,725 2025
Putnam Arts Council NY$248,244 President $78,640 $70,593 2024
Cahiers D'art Institute NY$184,633 Secretary And Treasurer $20,000 $17,953 2024
Southeast Texas Arts Council Inc TX$183,951 Exec Directo $50,000 $51,154 2023
Chagrin Foundation For Arts OH$259,370 Executive Di $45,000 $46,127 2025
East Bay Center For Thepreservation Oof Cultural Arts CA$260,374 President/admin Support $10,947 $9,148 2025
Chenango County Council Of The Arts NY$261,508 Executive Director $42,182 $36,890 2025
Dona Ana Arts Council NM$266,004 Executive Director $33,346 $36,681 2023
Arts Council Of Mendocino County CA$266,842 Executive Direc $68,330 $60,346 2023
Hammond Cultural Foundation Inc LA$171,408 Executive Di $47,515 $51,976 2024
Arizona Citizens For The Arts AZ$170,457 Ceo $105,000 $100,316 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 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 NC 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 default49th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted49th

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 (Rose Longuillo) 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 41 similarly situated organizations (Same NTEE sector (A26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,304 is reasonable (approximately the 49th 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.