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PeerBasis
Compensation Comparability Determination

509 Cultural Center

Executive Director / CEO

EIN 943095774
CA · NTEE A20
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Laurie Lazer, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Laurie Lazer — reported title “CO-EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $301,383 $50,000
$5,38910th
$10,79125th
$35,164Median
$54,52375th
$70,28290th
$50,000This org · 71st
p10$5,389
p25$10,791
p50$35,164
p75$54,523
p90$70,282
$50,000

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
Palacios House Of Arts LA$88,100 Executive Director $19,123 $25,106 2023
Sentimental Journey Inc PA$87,602 Executive Coordinator $9,909 $11,444 2024
The Center For Less Unpleasant NY$86,910 President $288,000 $301,383 2024
Society Of Animal Artists Inc CO$91,564 Executive Direc $49,000 $54,412 2024
Leesburg Art Festival Inc FL$83,828 Executive Di $21,731 $23,642 2024
Vedanta Institute Houston TX$94,177 Director $8,500 $10,137 2023
Center For Reflection Education And Action Incorporated CT$80,446 Executive Director $45,000 $48,862 2024
Artlands Creative CA$80,166 Executive Director $25,000 $25,738 2023
Beverlys Exhibitions Corp NY$96,523 Creative Director $6,100 $6,572 2023
El Paso International & Cultural Arts TX$76,381 Artistic Director $4,000 $4,770 2023
Noise Salon Inc MA$100,002 Executive Director/ Treasurer $15,914 $17,050 2023
In Tandem Arts Inc VT$75,578 Executive Director $45,983 $55,182 2023
Asian Resource Center Of San Antoni TX$75,000 President $1 $1 2023
Alki Art Fair WA$74,872 Rental & Volunteer Director $8,000 $8,295 2024
Dumbo Film Festival NY$74,805 Ceo/director $13,797 $14,865 2023
The Corda Foundation NC$103,285 Treasurer $35,000 $43,118 2023
Bird Island Cultural Centre MN$103,456 Director $1,800 $2,060 2024
Women Shoah-jewish Placemaking NC$71,779 Executive Director $39,930 $47,780 2024
Committee For A Better New Orleans LA$107,720 Executive Director $80,000 $102,016 2024
Grippo Stage Company Inc IL$67,129 President/artistic Director $30,000 $35,164 2023
The Arts Project Inc MD$110,552 Executive Director $24,559 $26,590 2024
Belton Center For The Arts SC$111,131 Executive Director $35,077 $42,378 2024
Japan House La Foundation CA$111,910 Ceo $6,000 $6,000 2024
Ruskin Art Club Inc CA$62,321 Executive Dir. $33,662 $33,662 2024
Chicago Fashion Development IL$114,325 Executive Director $40,000 $46,886 2023

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 default71st
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted69th

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 (Laurie Lazer) 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 35 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 71st 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.