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PeerBasis
Compensation Comparability Determination

Oberlin Choristers

Executive Director / CEO

EIN 020737741
OH · NTEE A6B
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Capece, Executive Director / CEO ($22,167) against every comparable organization that fit the selection criteria — 38 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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,713 total compensation of comparable organizations → $104,120 $22,167
$15,37410th
$21,63525th
$39,852Median
$53,30575th
$60,33890th
$22,167This org · 29th
p10$15,374
p25$21,635
p50$39,852
p75$53,305
p90$60,338
$22,167

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.

OrganizationStateTotal revenueTotal compSource
Giving Voice InitiativeMN $185,861$58,355 990
KidsingersCA $196,337$54,848 990
Youth Chorale Of Central MinnesotaMN $198,106$38,304 990
Appleton Boychoir IncWI $174,656$57,311 990
Orlando Gay Chorus IncFL $199,468$5,765 990
Cantores In EcclesiaOR $200,876$21,600 990
Classical Chorus Of AbileneTX $203,831$43,033 990
The Bach Chorale Singers IncIN $206,377$26,040 990
Pacific International ChoralOR $209,346$19,458 990
The Washington Mens Camerata IncDC $162,374$52,523 990
Carolina Master Chorale IncSC $210,799$16,750 990
Northwest Choir ResourcesWA $212,816$104,120 990
Rogue World MusicOR $213,377$41,399 990
Verdigris Ensemble IncTX $159,676$21,738 990
Lawrence Children's Choir IncKS $158,976$41,547 990
Virginia Glee Club IncVA $158,339$28,131 990
Magnum ChorumMN $215,490$17,746 990
The Lira EnsembleIL $216,384$3,713 990
Womens Chorus Of DallasTX $155,690$12,164 990
Youth Chorus Of Kansas City IncMO $217,944$36,000 990
Bucks County Choral SocietyPA $219,753$34,793 990
The Mississippi Mass Choir Ministries IncMS $226,110$19,504 990
Threshold ChoirCA $231,258$60,266 990
Heartland Youth ChoirIA $231,728$33,733 990
Orpheus Male Chorus Of PhoenixAZ $232,072$46,484 990

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 default29th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted26th

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 (Emily Capece) 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 38 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,167 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). 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.