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PeerBasis
Compensation Comparability Determination

Ankeny Friends Of The Arts

Executive Director / CEO

EIN 421438186
IA · NTEE A600
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hilary E Kodatt, Executive Director / CEO ($47,885) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Hilary E Kodatt — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $95,793 $47,885
$9,65410th
$22,06425th
$40,420Median
$53,70175th
$67,35290th
$47,885This org · 67th
p10$9,654
p25$22,064
p50$40,420
p75$53,701
p90$67,352
$47,885

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 IA 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
Christ In The Arts Of West Texas Inc TX$302,809 President $26,300 $22,736 2025
Katharsis Media NM$302,669 Executive Director $71,027 $67,768 2024
Brownbody MN$302,426 Executive Director $63,550 $57,350 2023
Ghostlight Productions Inc MI$306,295 General Manager & Artistic Director $39,250 $35,939 2024
Youth Dance Ensemble And School MN$306,706 Executive Director $60,468 $51,637 2025
Xelias Aerial Arts Studio MN$309,842 Executive Director $96,000 $81,979 2025
Reno Dance Company NV$311,005 Executive Director $15,000 $13,338 2024
Rawdance CA$296,383 Director $3,802 $2,912 2024
Danielandsomesuperfriends Inc NY$296,045 Ceo, Artistic Director $69,823 $54,528 2025
Performing Arts Academy Of New TX$313,628 Chairman $29,996 $26,617 2024
Baltimore Improv Group MD$293,707 Managing Director $50,000 $42,692 2023
Contemporary Youth Orchestra OH$293,497 Executive Di $72,892 $70,510 2023
Yes And Collaborative Arts PA$314,678 Executive Director $32,490 $28,742 2024
Death Of Classical Inc NY$293,171 Artistic Director $28,855 $23,130 2024
Atlanta Dance Theatre Inc GA$315,215 Artistic Dir $65,078 $58,047 2024
Arts For Kids Inc NJ$316,270 Executive Director $57,868 $44,652 2025
Everett RI$291,469 Co-artistic Director/treas $35,100 $30,738 2023
Sandglass Center For Puppetry & Theater Research Ltd VT$318,179 Board Member And Artistic Director $37,556 $34,524 2023
Inspire Music Service Hope Inc AZ$288,484 Executive Director $24,000 $21,080 2023
Mishpachah Inc OH$321,109 Director $60,911 $58,920 2023
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $8,675 2023
Bower Center For The Arts VA$321,721 Executive Director $63,750 $54,604 2024
Childrens Legacy Theatre Inc DC$322,058 Executive Director $51,970 $40,456 2024
The Oratorio Society Of Virginia VA$284,836 Executive Director $29,875 $24,929 2025
Teada Productions CA$323,308 President & $60,000 $44,775 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default67th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted66th

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 (Hilary E Kodatt) 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 154 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,885 is reasonable (approximately the 67th 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.