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PeerBasis
Compensation Comparability Determination

Luma Arts Initiative Inc

Executive Director / CEO

EIN 830967180
NY · NTEE T50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua B Ludzki, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua B Ludzki — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,333 total compensation of comparable organizations → $500,068 $30,000
$14,88310th
$23,96525th
$48,771Median
$87,59375th
$130,71290th
$30,000This org · 29th
p10$14,883
p25$23,965
p50$48,771
p75$87,593
p90$130,712
$30,000

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 NY 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
Giving Square MD$217,790 Executive Director $74,280 $79,121 2023
Hamlin Jaeger And Massina Charitable WV$216,933 Trustee $12,065 $14,883 2023
Love It Once More Inc IL$216,821 President $34,917 $39,110 2023
Poor Bishop Hooper Inc MO$221,258 Executive Director $75,453 $88,439 2024
Gospel Mission Aviation Inc TN$214,357 President, Board Member And Program Manager $20,600 $23,963 2024
Inside Out Club IL$214,308 Executive Director $69,583 $73,752 2025
How Charities PA$213,624 Vice President $36,450 $40,226 2024
Friends Of Haac Inc VA$210,575 Secretary-treasurer $454,573 $500,068 2023
Feeding The Fosters Inc FL$225,810 President, Treasurer $37,500 $37,980 2025
Marilyn Mcgowan Foundation Inc FL$209,648 Trustee $20,000 $20,792 2024
Stop Poaching Now Inc FL$207,120 Managing Director $8,182 $8,506 2024
Sports Creative Foundation NY$229,314 Ceo $19,950 $19,950 2024
Phillips County Healthcare Foundation CO$206,586 Executive Director $19,000 $20,757 2023
Purple Flower Community Health & Wellness Foundation TN$229,944 President $112,369 $130,712 2024
Talitha Koum Womens Recovery House IN$206,242 Director $25,920 $30,249 2024
The Grace Bomb Company MD$205,156 President $134,249 $142,998 2023
Ddembe Inc MS$231,395 Director $30,000 $36,976 2024
Benevolent And Protective Order Of Elks 2083 Los Alamos NM$233,155 Secretary $4,000 $4,638 2025
Reconnect Shiurim Inc NJ$203,116 Secretary-director $28,350 $28,012 2024
Blue Tower Solutions Inc IL$234,494 Co-director $85,192 $92,686 2024
Graduate Medical Education Consortium Of Southwest VA$201,618 Executive Director $62,083 $68,297 2023
Jackrabbit Homes Inc AZ$200,000 Ceo $28,454 $31,177 2023
New Mexico Casa Association Inc NM$241,336 Executive Director $100,000 $119,027 2024
The Orchid Foundation NY$194,488 Treasurer $80,000 $82,363 2023
Golden Hill Foundation Inc CT$244,152 Ceo $41,336 $44,158 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default29th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted27th

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 B Ludzki) 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 51 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 29th 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.