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PeerBasis
Compensation Comparability Determination

Destination Downtown Lancaster Inc

Executive Director / CEO

EIN 352264255
OH · NTEE A80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Everitt, Executive Director / CEO ($69,150) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,467 total compensation of comparable organizations → $132,607 $69,150
$13,86410th
$27,31625th
$46,898Median
$62,66875th
$76,97190th
$69,150This org · 82nd
p10$13,864
p25$27,316
p50$46,898
p75$62,668
p90$76,971
$69,150

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

OrganizationStateTotal revenueTotal compSource
Standing Bear Native American Foundation IncOK $253,128$7,270 990
William H Gray Iii Memorial FoundationDC $251,862$69,596 990
The Freedom ArchivesCA $254,114$39,595 990
Friends Of Harriet Beecher Stowe HouseOH $251,465$50,672 990
T L C Carnival Club IncLA $250,592$7,498 990
Fptower IncNC $256,355$34,112 990
Adena Mansion And Gardens SocietyOH $256,847$55,060 990
Historic Railroad Square AssociationCA $259,718$27,027 990
The Casino Star Theater FoundationUT $245,564$5,798 990
Alliance For Historic HillsboroughNC $260,988$43,071 990
Central Virginia Battlefields TrustVA $261,071$62,653 990
Veterans To Farmers IncCO $241,926$22,018 990
Coutts Memorial Museum Of Art IncKS $263,982$65,636 990
Wayne County Historical Museum IncIN $263,992$48,349 990
Historic Rock HillSC $241,313$59,432 990
Virginia Piedmont Heritage AreaVA $264,630$74,552 990
Trail Of Tears Association IncOK $266,003$76,666 990
Discovery Expedition Of St Charles Mo IncMO $266,577$56,692 990
Point Cabrillo Lightkeepers AssociationCA $238,556$48,109 990
The Jewish Historical Society OfCT $238,322$43,893 990
Gilbert Historical Society IncAZ $236,777$60,146 990
Middle Passage Ceremonies & PortFL $269,967$41,177 990
Louisiana Children'sLA $272,001$30,294 990
Berwick Historical SocietyPA $273,374$49,870 990
Historic Rittenhousetown IncPA $231,918$59,237 990

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 OH 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 default82nd
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted79th

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 (Amanda Everitt) 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 119 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,150 is reasonable (approximately the 82nd 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.