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PeerBasis
Compensation Comparability Determination

Andre Cailloux Center For Performing Arts

Executive Director / CEO

EIN 881262367
LA · NTEE A61
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lauren Turner Hines, Executive Director / CEO ($12,250) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lauren Turner Hines — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$212 total compensation of comparable organizations → $78,118 $12,250
$12,84710th
$27,25425th
$44,637Median
$57,81375th
$70,79790th
$12,250This org · 12th
p10$12,847
p25$27,254
p50$44,637
p75$57,813
p90$70,797
$12,250

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
Partners For The Pac OR$330,400 Executive Director $13,650 $11,512 2024
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $23,474 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $27,350 2025
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $35,383 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $43,186 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $53,638 2024
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $57,044 2025
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $54,917 2023
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $71,335 2025
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $60,383 2024
Vibe Of Kennewick WA$296,164 Teacher $23,059 $18,749 2024
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $25,703 2024
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $53,749 2023
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $71,022 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $51,841 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $74,218 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $26,967 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $78,118 2023
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $33,514 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $69,630 2024
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $52,059 2023
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $37,725 2023
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $38,352 2024
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $26,143 2025
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $36,950 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 default12th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted17th
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 (Lauren Turner Hines) 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 52 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,250 is reasonable (approximately the 12th 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.