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PeerBasis
Compensation Comparability Determination

Latino Arte And Culture

Executive Director / CEO

EIN 853814363
NV · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mario Delarosa, Executive Director / CEO ($81,053) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mario Delarosa — reported title “Chair/Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$281 total compensation of comparable organizations → $285,867 $81,053
$8,45310th
$23,45525th
$41,237Median
$59,96075th
$75,63390th
$81,053This org · 94th
p10$8,453
p25$23,455
p50$41,237
p75$59,960
p90$75,633
$81,053

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 NV 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
Schoolhouse History And Art Center MT$242,143 Executive Director $52,333 $54,828 2025
Central Area Youth Association WA$242,467 Executive Dir. $64,200 $57,343 2024
The American Meditation Institute NY$242,823 President $50,000 $45,074 2024
Siren-protectors Of The Rainforest NY$240,987 Executive Director $9,446 $8,767 2023
Kaje Inc NY$243,425 Founding Member And Executive Director $66,437 $59,892 2024
Teatro Tariakuri IL$240,585 Executive Director And President $28,000 $27,462 2024
Surati For Performing Arts Inc NJ$240,472 President $27,200 $24,228 2024
Skabob House WA$243,946 Treasurer $4,800 $4,177 2025
Autumn House Press PA$244,505 Editor In Ch $56,207 $55,919 2024
North Gwinnett Arts Association GA$239,511 Executive Director $53,962 $54,129 2024
Canvas Institute NY$244,903 Executive Director $45,000 $41,765 2023
The Off-central Players Inc FL$238,855 Board Member / Producing A $60,000 $57,893 2023
Cite Des Arts LA$245,479 Executive Director $40,000 $43,941 2024
Cultural Arts Coalition Inc FL$245,708 Executive Director $45,192 $42,354 2024
701 Center For Contemporary Art SC$237,911 Administrative Director $21,154 $21,449 2025
The Sunshine Center Inc NY$246,329 Ceo/secretar $42,750 $38,539 2024
Confluence Gallery And Art Center WA$237,369 Executive Director $30,156 $26,241 2025
Tres Doux Foundation LA$247,275 Executive Director $63,000 $69,207 2024
Community Arts & Empowerment CA$236,571 Ceo $48,400 $41,694 2024
Partnership Inc AK$236,483 Executive Di $56,040 $55,029 2023
Gallery Night Of Pensacola Inc FL$236,039 Director $43,880 $41,124 2024
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $23,059 2023
Arts For All Inc NY$248,714 Executive Director $26,250 $24,363 2023
Psymposia Inc DE$235,243 President $20,000 $19,537 2024
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $73,432 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default94th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted92nd

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 (Mario Delarosa) 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 288 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,053 is reasonable (approximately the 94th 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.