Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Louisville Leopard Percussionists

Executive Director / CEO

EIN 113676556
KY · NTEE A6C
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diane Downs, Executive Director / CEO ($22,500) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Diane Downs — reported title “FOUNDER, DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$825 total compensation of comparable organizations → $152,912 $22,500
$4,20310th
$15,51325th
$39,226Median
$62,07875th
$83,03690th
$22,500This org · 33rd
p10$4,203
p25$15,513
p50$39,226
p75$62,078
p90$83,036
$22,500

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 KY 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
Byron Schenkman & Friends WA$312,706 Executive Dir. $38,676 $33,083 2024
Waynesboro Symphony Orchestra Inc VA$317,966 Music Direct $23,846 $21,998 2024
The Queer Big Apple Corps Inc NY$300,245 Executive Director $101,621 $90,324 2023
The Vigil Project Inc LA$327,253 Director $71,854 $75,593 2024
Groove Inc SD$328,225 Executive Director $43,500 $45,867 2024
North Texas Colorguard Association TX$296,239 President $5,000 $4,778 2024
Israeli Chamber Project Inc NY$332,660 Vice President $80,025 $69,088 2024
We Always Swing Inc MO$335,970 Exec. Director $70,200 $73,135 2023
Delirium Musicum CA$289,286 President $63,410 $52,313 2024
Milwaukee Jazz Institute Inc WI$288,509 Executive Dir. $60,000 $59,868 2024
Piedmont Wind Symphony NC$346,466 Executive Di $40,520 $38,970 2025
Cleveland Jazz Orchestra OH$351,397 Executive Di $55,000 $55,656 2024
Allentown Band Inc PA$275,036 Director $12,423 $11,836 2024
Sun Valley Jazz Jamboree WA$271,187 President $28,100 $24,036 2024
Akropolis Quintet Inc MI$358,605 Executive Di $52,000 $51,279 2024
City Sound Drum And Bugle Corps CA$265,067 Treasurer $1,000 $825 2024
Chicas Rockeras South East Los Angeles CA$264,873 Director $3,525 $2,994 2023
Ascend Performing Arts Inc CO$264,856 Ceo $75,000 $68,709 2024
Radiance Ministries TX$262,904 Director $160,000 $152,912 2024
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $34,653 2023
Boxley Music Fund WA$256,240 Chairman $8,000 $6,843 2024
Jazz Angel Inc CA$252,644 Executive Dir. $101,471 $83,713 2024
Capital City Percussion OH$248,755 President $4,950 $5,009 2024
Delgani String Quartet OR$247,107 Executive Director $39,600 $35,135 2024
Young Chamber Musicians Inc CA$246,549 President $5,040 $4,051 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2025 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 KY 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 default33rd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted33rd

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 (Diane Downs) 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 40 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,500 is reasonable (approximately the 33rd 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.