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PeerBasis
Compensation Comparability Determination

Downtown Branson Betterment Assoc

Executive Director / CEO

EIN 431830580
MO · NTEE S200
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Luthardt, Executive Director / CEO ($39,793) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jessica Luthardt — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $110,990 $39,793
$5,18510th
$10,78125th
$25,513Median
$48,94875th
$82,24490th
$39,793This org · 73rd
p10$5,185
p25$10,781
p50$25,513
p75$48,948
p90$82,244
$39,793

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 MO 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
Fells Point Main Street Inc MD$68,891 Executive Dir. $13,364 $11,006 2024
Athens Housing Ventures Fund Inc GA$70,276 Former Presi $2,210 $2,015 2023
Main Street Manning IA$70,570 Executive Di $11,520 $11,112 2024
Community Growth Foundation CO$67,203 President $23,812 $20,115 2024
Bridgeport Generation Now Votes CT$72,569 President $43,939 $36,293 2024
Friends Of Bastrop Main Street Inc LA$65,091 Exec. Director $17,346 $16,827 2024
Alpha Alpha Lambda Community Development Inc NJ$74,012 Director $1 $1 2024
Main Street Elkader IA$64,493 Executive Director $13,565 $13,085 2024
Healthy Communities Of Southern CA$62,998 Secretary $18,564 $13,758 2025
Cam Foundation CA$76,141 President $40,000 $30,428 2024
Personal Affordable Living Inc CO$60,636 Director $15,055 $12,717 2024
Trellis Community Development AZ$60,219 Ceo (Thru July 2024) $5,027 $4,259 2024
Corporacion Ele CA$78,877 Director $24,000 $18,256 2024
Glcac Support Corporation MA$79,280 President $32,024 $25,351 2024
Spokane Area Business Foundation WA$79,356 Ceo & Director $27,509 $21,696 2024
Bridge Homes Inc CA$59,215 Vice President & Cfo/director $120,312 $94,225 2023
Aledo Main Street Inc Nfp IL$59,053 Executive Di $46,230 $39,006 2025
Main Street Lawrenceburg TN$59,050 Executive Director $36,205 $33,525 2024
Jefferson Street United Merchants TN$58,984 Executive Di $10,600 $10,106 2023
Greater East St Louis Community IL$80,202 Executive Director $45,050 $39,016 2024
Archi-treasures Association IL$81,047 Executive Di $87,000 $75,348 2024
Victorian Village Inc Cdc TN$81,388 Executive Director $28,955 $27,605 2023
Center City Development Corporation IN$81,791 Executive Director $7,364 $6,841 2024
Greater Bandon By-the-sea Corp OR$81,792 Executive Director $35,291 $28,872 2024
Arise Detroit MI$82,190 Executive Director $78,700 $71,561 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2022 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 MO 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 default73rd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted57th

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 (Jessica Luthardt) 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 44 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,793 is reasonable (approximately the 73rd 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.