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PeerBasis
Compensation Comparability Determination

Leadership Hendricks County

Executive Director / CEO

EIN 351878675
IN · NTEE A20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jana Morrison, Executive Director / CEO ($55,860) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jana Morrison — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$584 total compensation of comparable organizations → $271,721 $55,860
$8,29310th
$20,38925th
$38,741Median
$54,63675th
$70,00690th
$55,860This org · 76th
p10$8,293
p25$20,389
p50$38,741
p75$54,636
p90$70,006
$55,860

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
Capitol View Arts TX$187,062 President $66,000 $62,605 2024
Western Justice OR$186,494 Director/sec/treas $30,000 $26,418 2024
Arts & Crafts Association Of Meriden CT$188,286 Treasurer $34,546 $29,924 2025
Bird & Beckett CA$188,725 Treasurer $27,759 $23,401 2023
Eleventh Hour Prayer Network Inc AZ$184,686 President $297,950 $271,721 2024
Folk School Of Fayetteville Inc AR$184,466 Officer $11,400 $12,510 2023
Second's New Vision And Outreach Ministries MI$184,006 Board Member $9,450 $9,249 2024
Orlando Community Arts Inc FL$183,943 President $13,500 $12,382 2023
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $41,898 2024
Prizm Projects Inc FL$190,595 President $2,500 $2,387 2022
Port Warwick Foundation VA$191,200 Executive Director $32,020 $30,183 2023
North Bend Downtown Foundation WA$191,687 Executive Director $75,164 $63,813 2024
Arts Center In Orange Inc VA$192,812 Executive Director $52,500 $48,069 2024
Main Street Arts VT$180,787 Executive Dir. $30,300 $28,174 2025
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $38,076 2024
Philadelphia Folklore Project PA$193,855 Executive Di $13,000 $12,293 2024
Volunteer Odyssey TN$196,873 Executive Director $67,379 $67,160 2024
Charles Houston Cultural Project Inc MA$197,585 President $16,798 $14,314 2024
Creative Downtown Appleton Inc WI$175,874 Executive Director $3,167 $3,136 2024
Empact Inc NY$198,656 President $5,000 $4,284 2024
Baltimore Festival Of The Arts Inc MD$199,910 Ceo (Through 1/2023) $8,692 $7,934 2023
Zgd Inc NY$173,301 Director $1,000 $883 2023
Snap Cultural Events Inc FL$173,240 President $33,660 $30,871 2023
Triangle Arts Association Limited NY$201,266 Executive Director $76,004 $65,126 2024
Kunqu Society Inc NY$201,314 President/board Director $13,110 $10,944 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 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 default76th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted73rd

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 (Jana Morrison) 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 200 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,860 is reasonable (approximately the 76th 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.