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PeerBasis
Compensation Comparability Determination

Community School Of The Arts

Executive Director / CEO

EIN 621500977
TN · NTEE A6E0
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Willard, Executive Director / CEO ($80,738) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jennifer Willard — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,938 total compensation of comparable organizations → $203,908 $80,738
$10,84010th
$20,85925th
$34,827Median
$54,07675th
$69,26990th
$80,738This org · 94th
p10$10,840
p25$20,859
p50$34,827
p75$54,076
p90$69,269
$80,738

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 TN 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
Youth Inspirations Theatre IN$250,899 President $47,371 $47,525 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $33,205 2024
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $75,000 2024
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $53,152 2023
Suffolk County Music Educators NY$261,461 Treasurer $6,000 $5,158 2024
The Music Academy PA$242,962 Director $32,984 $31,293 2024
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $60,831 2025
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $75,790 2023
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $43,979 2023
American Dance Institute NY$231,550 Executive Director $230,390 $203,908 2023
Bandwagon Institute For The Arts HI$230,121 President $27,665 $24,260 2023
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $9,522 2025
Arconet PA$226,915 President And Artistic Dir $44,114 $40,773 2025
Junior Chamber Music CA$281,240 Director $14,800 $12,158 2024
Alma NM$285,234 Outreach Dir $14,000 $14,325 2024
Conservatory Of Dance Inc IN$220,055 School Director $12,500 $12,911 2023
Mode Music And Performing Arts WA$218,302 Founder $25,000 $21,922 2023
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $2,938 2023
Thames Valley Music School Inc CT$214,837 Admin. Direc $63,729 $56,846 2024
Richards Institute Of CA$213,781 Executive Di $44,000 $36,146 2024
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $31,563 2024
Center For The Dance Theatre CA$208,832 President $48,873 $41,335 2023
The Conservatoire Inc GA$208,793 President $48,000 $47,272 2023
Alabama Music Educators Association AL$203,705 Executive D $22,000 $22,028 2025
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $4,177 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default94th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted94th

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 (Jennifer Willard) 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 36 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,738 is reasonable (approximately the 94th 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.