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PeerBasis
Compensation Comparability Determination

Les Delices

Executive Director / CEO

EIN 454891272
OH · NTEE A60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laura Potter, Executive Director / CEO ($73,568) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $143,287 $73,568
$14,11810th
$31,22925th
$52,277Median
$69,09375th
$92,12390th
$73,568This org · 79th
p10$14,118
p25$31,229
p50$52,277
p75$69,093
p90$92,123
$73,568

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Ethel's Foundation For The Arts Inc NY$476,928 Director $65,250 $58,830 2023
Hued Songs Inc FL$475,996 President $51,600 $46,978 2024
Cypress Creek Foundation For The TX$482,142 Executive Di $67,500 $65,437 2024
New Mexico Jazz Workshop Inc NM$482,828 Director $62,345 $64,986 2024
Pittsburgh International Folk Arts Institute PA$487,691 Executive Director $38,000 $37,810 2023
Marion Art Center Inc MA$487,843 Executive Dir. $77,171 $67,207 2024
Bitterroot Performing Arts Council Inc MT$468,455 Executive Dir. $21,376 $21,755 2025
Notable Music And Arts Organization CA$490,000 Officer, Director $30,000 $25,106 2024
Wr Arts Inc NY$492,198 President $66,245 $58,013 2024
Performing Arts Houston Foundation TX$497,303 Ceo - Performing Arts Hous $13,284 $13,258 2023
Gatherings On The Green Inc WI$501,543 Vice President/interim Exec Dir $82,500 $85,967 2023
Kern Dance Alliance CA$501,948 Executive Dir. $112,308 $93,984 2024
Starling Productions Inc NY$502,696 Executive Director $132,655 $116,171 2024
Vocal Arts Society DC$503,514 Generaldirector $110,600 $96,837 2023
Girls Make Beats Inc FL$504,013 President $135,417 $123,287 2024
Basque Foundation Inc ID$448,587 Secretary/tr $13,071 $13,873 2023
Delaware Shakespeare Festival Inc DE$514,084 Managing Director $1,500 $1,465 2023
Valley Of The Moon Music Festival CA$516,882 Other $39,983 $33,460 2024
Oxford Community Arts Center OH$516,887 Exec Dir $51,200 $52,555 2024
Phantom Projects Educ Theater CA$516,942 Art Director $62,000 $51,884 2024
Marquee Youth Stage IL$439,452 Executive Dir. $61,154 $58,266 2024
Audacity Performing Arts Project Inc CA$520,814 Ceo $105,000 $85,604 2025
Arts Enrichment For All CA$524,890 Ceo $67,463 $56,456 2024
Cincinnati Children's Choir OH$431,289 Executive Director $44,425 $44,425 2025
Urban Music Theatre Inc IN$430,269 Executive Director/vice Chairman $40,000 $40,880 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 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 default79th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted78th

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 (Laura Potter) 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 132 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,568 is reasonable (approximately the 79th 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.