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PeerBasis
Compensation Comparability Determination

Decatur Central High School Band Booster Inc

Executive Director / CEO

EIN 272882770
IN · NTEE B82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shawna Powell, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 208 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Shawna Powell — reported title “Director, Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

208 organizations qualified on sector, size, and geography 208 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $173,488 $10,000
$6,20510th
$19,03725th
$41,447Median
$63,95875th
$88,51690th
$10,000This org · 15th
p10$6,205
p25$19,037
p50$41,447
p75$63,958
p90$88,516
$10,000

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 IN 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
Native Agriculture Education Fellowship Program ND$268,969 Executive Director $100,298 $104,373 2023
The Claymont Foundation Inc OH$268,956 Financial Secretary $6,000 $5,853 2024
Tbi Warrior Foundation TX$268,167 President $7,000 $6,640 2023
Germantown Community Scholarship Fund Inc WI$267,938 Executive Director $34,000 $33,671 2023
Northville Educational Foundation MI$271,393 Executive Director $58,205 $56,969 2023
Seton Cincinnati Sgo OH$271,454 President $29,088 $27,645 2025
The Galax Foundation For Excellence In VA$271,500 Secretary/treasurer $12,000 $10,672 2024
California Landscape Architectual CA$272,536 Treasurer $18,000 $14,316 2024
Kensap Inc NJ$265,787 Executive Director $96,000 $81,278 2023
Education Across Borders WA$273,823 Director $50,290 $41,470 2024
Matanya's Hope IL$274,020 President $46,833 $42,407 2024
Texas Architectural Foundation TX$264,935 Txa Evp $29,217 $26,919 2024
American Student Association Of Community Colleges UT$264,911 Executive Director $14,584 $14,735 2022
Orme Primavera Schools Foundation AZ$264,877 Treasurer $1,700 $1,467 2025
African American Teaching Fellows VA$264,812 Executive Di $82,442 $73,318 2024
Shenandoah Valley Scholars Latino Initiative Inc VA$264,770 Managing Director $2,733 $2,431 2024
John P Burke Memorial Fund RI$264,645 Executive Director $35,833 $31,647 2024
Supreme Council Education & Charity Fund MA$274,597 President/sovereign Grand $7,895 $6,534 2024
Foundation Of Central Christian College KS$275,099 Ccck President $36,985 $37,889 2023
Foundation For Eden Prairie Schools MN$264,008 Executive Director $30,541 $27,796 2024
Greene County Fair Association Inc AR$263,615 Manager $2,119 $2,194 2024
East Valley Institute Of Technology Education Foundation Inc AZ$262,844 Board Member $14,400 $12,756 2024
Calculated Genius Inc IL$262,815 Executive Director $80,000 $72,441 2024
Central Insurance Companies Educational OH$276,455 Director $13,287 $13,345 2023
Bolivar Educational Advancement MO$262,684 Secretary Tr $5,348 $5,218 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted11th

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 (Shawna Powell) 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 208 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 15th 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.