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PeerBasis
Compensation Comparability Determination

Laguna Beach Live

Executive Director / CEO

EIN 912160009
CA · NTEE A68
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lucinda Prewitt, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$131 total compensation of comparable organizations → $174,013 $42,000
$11,48310th
$21,06025th
$37,961Median
$54,63375th
$76,53690th
$42,000This org · 56th
p10$11,483
p25$21,060
p50$37,961
p75$54,633
p90$76,536
$42,000

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 CA 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
Texas Early Music Project TX$172,531 Artistic Director $24,550 $32,920 2021
Indexical Inc CA$171,200 Executive Di $48,954 $48,954 2024
The Coleman Chamber Music Association CA$171,101 Executive Director $85,273 $85,273 2024
Women In The Arts Inc National Womens IL$170,731 President $2,800 $3,282 2023
Tunefoolery Music Inc MA$170,482 Sec. (From 11/2024) (Treas. Prior)/co-exec. Dir. $13,060 $13,240 2025
St Marys Music Academy NC$170,173 Director $33,000 $39,488 2024
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $91,415 2025
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $48,671 2023
Camfel Productions Inc CA$166,635 President $53,677 $53,677 2024
International Association Of Music Libraries Archives &Documentation WI$164,970 Secretary General $2,165 $2,618 2024
Roots Of American Music OH$183,683 Executive Di $70,000 $85,861 2024
Beale Street Caravan Inc TN$163,951 Exec. Dir. $48,750 $61,096 2023
Hill Country Youth Orchestras Inc TX$185,192 Executive Director $41,166 $47,688 2024
Oil Region Music Preservation Museum PA$162,981 Director $42,000 $48,505 2024
Women In Music Inc NY$185,771 President $12,000 $12,558 2024
Washington Metropolitan VA$187,379 Executive Di $30,000 $33,545 2024
Bach Aria Soloists Inc MO$160,884 Executive Artistic Director $58,099 $73,368 2023
Sacraprofana Inc CA$188,463 Director $2,000 $2,059 2023
Cleveland Rocks Past Present And Future OH$159,775 Key Employee $15,600 $19,700 2023
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $47,628 2024
Seasun Theatre Artist Group CA$157,161 Director $6,940 $7,145 2023
One Heart Beat Inc GA$156,857 Co-founder & Executive Dir $50,000 $58,221 2024
Joy For Generations TN$191,568 President $10,200 $12,783 2023
C'est Bon Music Inc CA$156,557 Ceo $14,300 $14,300 2024
Alleghany Jam NC$155,028 Executive Director $53,791 $62,707 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default56th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted55th

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 (Lucinda Prewitt) 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 98 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 56th 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.