Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Second Line Arts Collective

Executive Director / CEO

EIN 822732882
LA · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darrian Douglas, Executive Director / CEO ($23,804) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$661 total compensation of comparable organizations → $70,876 $23,804
$5,32510th
$18,34525th
$39,789Median
$51,18275th
$60,53090th
$23,804This org · 31st
p10$5,325
p25$18,345
p50$39,789
p75$51,182
p90$60,530
$23,804

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 LA 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
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $12,604 2024
Smith-lemli-opitz Foundation ND$205,034 President $20,800 $21,341 2023
Mauliola Keehi HI$203,654 Executive Director $62,083 $51,969 2023
Intersectioninc NY$203,596 President $60,167 $49,375 2024
The House Of Afros Capes & Curls Inc NE$202,047 Executive Dir. $60,000 $60,337 2023
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $32,312 2024
Ventura Audubon Society CA$211,531 Director $3,789 $2,971 2024
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $29,153 2023
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,049 2023
Northwest Creative & Expressive WA$212,247 Executive Director $53,773 $42,595 2025
Marin Open Studios CA$212,519 Executive Dir. $52,507 $41,176 2024
Rome Historical Society Inc NY$212,619 Executive Di $55,267 $46,693 2023
American Topical Association SC$199,682 Executive Di $54,123 $51,277 2024
Papageno Society Inc NY$213,603 Treasurer $80,000 $65,651 2024
Glendale Arts CA$199,034 Ceo $89,804 $68,608 2025
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $18,559 2024
Foothills Resource Group TN$215,324 Director $50,400 $49,533 2023
Bridge Street Theatre Inc NY$194,702 Artistic And Managing Director $10,000 $8,448 2023
Artists Image Resource Inc PA$218,967 Board Member & Executive D $52,000 $47,093 2024
5p Society CA$219,370 Executive Vp $50,000 $39,210 2024
Firehouse Projects CA$220,000 Director $75,000 $60,551 2023
Remember The Triangle Fire Coalition NY$192,817 Treasurer/project Financia $58,000 $47,597 2024
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $35,124 2023
Education & Community CO$228,000 Executive Director $52,500 $47,068 2023
Blindspot Collective CA$229,118 Director $21,925 $17,702 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Darrian Douglas) 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 72 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,804 is reasonable (approximately the 31st 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.