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PeerBasis
Compensation Comparability Determination

The Vigil Project Inc

Executive Director / CEO

EIN 820761918
LA · NTEE A6C
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gregory Boudreaux, Executive Director / CEO ($71,854) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gregory Boudreaux — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$784 total compensation of comparable organizations → $145,350 $71,854
$3,85010th
$11,25125th
$33,397Median
$56,60375th
$78,85890th
$71,854This org · 88th
p10$3,850
p25$11,251
p50$33,397
p75$56,603
p90$78,858
$71,854

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 LA 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
Groove Inc SD$328,225 Executive Director $43,500 $43,599 2024
Israeli Chamber Project Inc NY$332,660 Vice President $80,025 $65,671 2024
We Always Swing Inc MO$335,970 Exec. Director $70,200 $69,518 2023
Waynesboro Symphony Orchestra Inc VA$317,966 Music Direct $23,846 $20,910 2024
The Louisville Leopard Percussionists KY$313,220 Founder, Director $22,500 $21,387 2025
Byron Schenkman & Friends WA$312,706 Executive Dir. $38,676 $31,447 2024
Piedmont Wind Symphony NC$346,466 Executive Di $40,520 $37,043 2025
Cleveland Jazz Orchestra OH$351,397 Executive Di $55,000 $52,903 2024
The Queer Big Apple Corps Inc NY$300,245 Executive Director $101,621 $85,857 2023
North Texas Colorguard Association TX$296,239 President $5,000 $4,542 2024
Akropolis Quintet Inc MI$358,605 Executive Di $52,000 $48,743 2024
Delirium Musicum CA$289,286 President $63,410 $49,726 2024
Milwaukee Jazz Institute Inc WI$288,509 Executive Dir. $60,000 $56,907 2024
Allentown Band Inc PA$275,036 Director $12,423 $11,251 2024
Sun Valley Jazz Jamboree WA$271,187 President $28,100 $22,847 2024
Musical Instruments N Kids Hands CA$385,911 President $17,490 $13,716 2024
City Sound Drum And Bugle Corps CA$265,067 Treasurer $1,000 $784 2024
Chicas Rockeras South East Los Angeles CA$264,873 Director $3,525 $2,846 2023
Ascend Performing Arts Inc CO$264,856 Ceo $75,000 $65,311 2024
Radiance Ministries TX$262,904 Director $160,000 $145,350 2024
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $32,938 2023
Boxley Music Fund WA$256,240 Chairman $8,000 $6,505 2024
Jazz Angel Inc CA$252,644 Executive Dir. $101,471 $79,573 2024
Chapparells Baton & Drum Corps Inc OH$402,428 President $18,720 $18,006 2024
45th Parallel OR$404,538 Executive Dir. $3,322 $2,729 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default88th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Gregory Boudreaux) 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 41 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,854 is reasonable (approximately the 88th 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.