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PeerBasis
Compensation Comparability Determination

You Can Live History Inc

Executive Director / CEO

EIN 841591547
CO · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darrell Osburn, Executive Director / CEO ($18,500) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Darrell Osburn — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$754 total compensation of comparable organizations → $78,261 $18,500
$2,48010th
$5,83425th
$30,686Median
$57,15375th
$69,36190th
$18,500This org · 40th
p10$2,480
p25$5,834
p50$30,686
p75$57,153
p90$69,361
$18,500

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 CO 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
Paper Circle OH$89,941 Executive Dir $19,215 $21,852 2023
Unscripted TN$93,402 Executive Director $8,550 $9,373 2024
Highlands Art League Inc FL$95,039 Treasurer $3,720 $3,906 2022
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $23,739 2023
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $37,633 2024
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $6,476 2023
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $69,203 2023
Timeless Gifts IL$102,314 Executive Director $55,200 $56,595 2024
Memphis Cultural Arts Enrichment TN$75,000 President $60,000 $65,773 2024
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $754 2024
Queens World Film Initiative Inc NY$69,060 Co-founder & Artistic Director $2,880 $2,644 2025
Mag Foundation CA$66,969 President $63,448 $58,825 2023
Fermata Arts Foundation Inc CT$66,300 President $3,248 $3,270 2023
The National Foundation For Musical MN$65,780 President $12,000 $12,731 2023
Culture Encounters VA$64,009 Founderexecutive Director $1,000 $1,007 2024
Working Artists And The Greater Economy Inc NY$120,266 Core Organizer $48,396 $46,954 2023
The Walter Hive AZ$123,495 Executive Director $75,790 $78,261 2023
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $38,193 2023
Arts Access South Carolina SC$130,873 Executive Di $50,500 $56,566 2023
Pulse Arts Inc CA$136,003 Executive Director $78,600 $70,782 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted40th

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 (Darrell Osburn) 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 20 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,500 is reasonable (approximately the 40th 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.