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PeerBasis
Compensation Comparability Determination

Hoffman Center

Executive Director / CEO

EIN 201691293
OR · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of India Downes-leguin, Executive Director / CEO ($75,320) against every comparable organization that fit the selection criteria — 158 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

158 organizations qualified on sector, size, and geography 158 within the band form the benchmarked peer set.

Distribution of comparable compensation

$160 total compensation of comparable organizations → $220,348 $75,320
$20,48010th
$34,44025th
$63,830Median
$83,80075th
$102,79890th
$75,320This org · 65th
p10$20,480
p25$34,440
p50$63,830
p75$83,800
p90$102,798
$75,320

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Marion Community School Of The ArtsIN $407,220$61,775 990
Dorchester Center For The Arts IncMD $406,347$63,970 990
True Skool IncWI $406,107$90,226 990
Tropicalfete IncNY $402,617$1,946 990
River Arts Of Morrisville IncVT $402,100$67,411 990
TruartspeaksMN $401,882$91,543 990
Toshiko Takaezu Foundation IncNJ $401,851$6,455 990
Famfrequency Productions IncPA $401,307$34,507 990
4youth Productions IncDE $416,716$69,841 990
European American Musical Alliance IncNY $399,727$58,084 990
Sanctuary Art CenterWA $419,228$100,426 990
Praize Productions Inc NfpIL $419,296$82,918 990
Local Motion ProjectVA $419,835$89,816 990
Praxis Integrated Fiber WorkshopOH $421,119$83,948 990
Art In Session IncFL $422,084$27,252 990
Aspire Creative Arts ProgramCA $394,076$66,159 990
Bridgeview School Of Fine Arts IncVA $426,623$90,890 990
Mount Hope Learning CenterRI $427,441$62,934 990
Fairfield County Children's Choir IncCT $429,406$77,637 990
Developing Artist CollaborationDE $385,868$12,290 990
Texas Alternatives FoundationTX $433,381$220,348 990
Arts For All NevadaNV $384,474$71,052 990
Arts For All Wisconsin IncWI $433,993$118,218 990
The Atelier At Flowerfield IncNY $436,837$22,525 990
Electronic Music Education And Preservation ProjectPA $380,726$67,797 990

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 OR 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 default65th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted63rd

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 (India Downes-leguin) 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 158 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,320 is reasonable (approximately the 65th 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). 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.