Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Village A Community Musical Art

Executive Director / CEO

EIN 454731919
IN · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Aerie, Executive Director / CEO ($81,506) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,000 total compensation of comparable organizations → $219,341 $81,506
$25,33310th
$53,04025th
$60,571Median
$75,25875th
$95,05590th
$81,506This org · 87th
p10$25,333
p25$53,040
p50$60,571
p75$75,258
p90$95,055
$81,506

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
Leadership Johnson County Inc IN$472,891 Executive Di $49,967 $48,679 2025
Gary Alumni Pathway To Students Inc IN$496,787 Executive Director $78,027 $78,027 2024
Kidz Luv Early Learning Ministry Inc IN$520,996 President/ceo $72,000 $72,000 2024
Ross Community Center Inc IN$422,454 Executive Di $57,400 $57,400 2024
Lutheran School Services Partnership IN$551,568 Executive Director $20,304 $20,304 2024
Motivate Our Minds Inc IN$551,751 Executive Di $69,000 $71,038 2023
Diversity & Innovation IN$598,260 Executive Di $105,092 $105,092 2024
Wellness Council Of Indiana Inc IN$601,869 President And Ceo (End 1/5/24) $58,919 $58,919 2024
Y&e Inc IN$344,372 Director $31,933 $32,876 2023
Class Education Inc IN$320,120 Executive Director $80,000 $80,000 2024
Hoosier Educational Computer Coordinators Inc IN$652,920 Webmaster, Conf Co-chair $5,000 $5,000 2024
Indiana Chamber Of Commerce Foundation Inc IN$664,269 President And Ceo (End 1/5/24) $58,919 $58,919 2024
Dark Enterprises Inc IN$675,913 President $213,048 $219,341 2023
Challenger Learning Center Of IN$689,640 Executive Director $72,489 $72,489 2024
Living Christ For Kids Inc IN$699,929 Director $60,571 $60,571 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 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted87th
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 (Joshua Aerie) 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 15 similarly situated organizations (Same NTEE sector (B90) + IN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,506 is reasonable (approximately the 87th 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.