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 Arts Center At Fountain Park

Executive Director / CEO

EIN 823025634
SC · NTEE A25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Todd Leahy, Executive Director / CEO ($117,400) against every comparable organization that fit the selection criteria — 162 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Todd Leahy — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

162 organizations qualified on sector, size, and geography 162 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $201,939 $117,400
$13,75010th
$29,33425th
$54,845Median
$71,63575th
$85,21990th
$117,400This org · 98th
p10$13,750
p25$29,334
p50$54,845
p75$71,635
p90$85,219
$117,400

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 SC 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
Indiana Glass Arts Alliance Inc IN$370,261 Executive Di $77,948 $78,793 2024
Spark Arts Ignite Learning MT$367,110 Executive Director $66,917 $69,143 2024
Art House San Clemente CA$373,922 Executive Director $79,995 $68,168 2023
Storyark MN$363,947 Executive Di $70,000 $66,301 2024
Foluke Cultural Arts Center Inc OH$375,344 Executive Director $41,250 $43,116 2023
Iowa Art Works Inc IA$375,444 Executive Director $69,487 $72,930 2024
Arts On Alexander TX$376,034 Exec & Artistic Director $20,000 $18,682 2025
California State Band Championships CA$361,770 President $6,000 $4,838 2025
Tizmoret Inc MA$361,017 President $2,000 $1,723 2024
Electronic Music Education And Preservation Project PA$380,726 Executive Director $65,000 $62,133 2024
The Art Experience Inc MI$358,089 Executive Director $46,165 $45,675 2024
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $115,524 2024
Community Rejuvenation Project Inc CA$355,178 President & Ceo $70,460 $60,043 2023
Arts For All Nevada NV$384,474 Executive Director $67,771 $65,116 2024
Moezart Productions Inc AZ$353,787 Presidentceo $20,400 $18,806 2024
Developing Artist Collaboration DE$385,868 Founder $48,312 $45,344 2024
Fine Art Miracles Inc PA$350,924 President $77,420 $74,006 2024
The Music Education Initiative AR$350,517 Founder $96,195 $106,707 2023
Aspire Creative Arts Program CA$394,076 President $13,033 $11,106 2023
Coupeville Arts Center WA$344,715 Executive Director $55,170 $48,745 2023
Hogfish Maine ME$340,928 Executive Director $3,570 $3,427 2024
Nw Film Camp CA$340,757 President $9,562 $7,915 2024
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $4,012 2024
European American Musical Alliance Inc NY$399,727 Director $59,693 $53,231 2023
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $69,743 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default98th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted96th

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 (Todd Leahy) 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 162 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $117,400 is reasonable (approximately the 98th 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.