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PeerBasis
Compensation Comparability Determination

Smoke & Barrel Inc

Executive Director / CEO

EIN 825245677
LA · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nathaniel Allured, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 325 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: Nathaniel Allured — 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

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$256 total compensation of comparable organizations → $137,456 $12,000
$9,26810th
$24,99925th
$42,710Median
$59,41775th
$73,97790th
$12,000This org · 13th
p10$9,268
p25$24,999
p50$42,710
p75$59,417
p90$73,977
$12,000

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 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
International Focus Inc NC$303,451 Executive Director $69,207 $66,859 2023
El Ballet Folklorico Estudiantil MI$303,518 Director $7,200 $6,749 2024
Continuo Arts Foundation Inc NJ$302,133 Executive Director $62,000 $50,272 2024
Buffalo Institute For Contemporary Art NY$301,221 Part Time Executive Director $12,000 $10,138 2023
Nashville Arcade Arts Program Inc TN$304,478 Executive Director $80,325 $76,678 2024
Bloomington Creative Glass Center Inc IN$300,843 President $23,404 $23,076 2023
Day Eight DC$304,981 President $83,000 $66,145 2024
Kindred Arts Inc NY$305,052 Executive Director $11,750 $9,927 2023
Creative Nomads Ltd MD$306,365 Executive Director $79,600 $69,580 2023
The Bridge Pai VA$299,056 Chief Execut $58,731 $51,499 2024
Wham Art Association AZ$306,863 Executive Dir. $49,940 $44,905 2023
Skyes The Limit Foundation Inc AZ$307,598 President $73,025 $63,780 2024
Saline County Ag Society Inc NE$297,926 President $3,125 $3,052 2024
Campanile Center For The Arts Inc WI$307,761 Executive Director $62,647 $59,417 2024
Springfield Contemporary Theatre Inc MO$297,882 President $6,000 $5,622 2025
Venture Lititz Inc PA$296,445 Executive Director $65,531 $59,348 2024
First Night Monterey CA$309,305 Executive Di $40,919 $32,088 2024
Sones De Mexico Ensemble IL$296,215 Executive Dir. $40,000 $36,767 2023
Arts Alive 45 Inc IL$309,678 President $24,500 $21,874 2024
Funoon NY$295,886 Executive Director $75,556 $63,835 2023
Center For International Performance & Exhibition IL$295,759 Executive Director $27,202 $24,287 2024
Ballet Of York County SC$295,261 Artistic /Studio Director $52,738 $49,965 2024
Milton Artists Guild Inc VT$310,674 Executive Dir. $60,000 $54,845 2024
Newaygo County Council For The Arts Inc MI$293,520 Executive Director $45,497 $42,647 2024
Colorado Celebration Of African American Arts And Culture CO$312,233 Executive Director $5,000 $4,354 2024

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 default13th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted13th
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 (Nathaniel Allured) 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 325 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 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.