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PeerBasis
Compensation Comparability Determination

Boise Baroque Inc

Executive Director / CEO

EIN 043731037
ID · NTEE A6C
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Johanna Laney, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$788 total compensation of comparable organizations → $146,137 $36,000
$4,19310th
$15,23725th
$29,425Median
$48,64775th
$67,81590th
$36,000This org · 62nd
p10$4,193
p25$15,237
p50$29,425
p75$48,647
p90$67,815
$36,000

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 ID 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
Cavani String Quartet OH$202,846 Treasurer $17,410 $17,334 2023
Sacramento Jazz Education Foundation CA$198,559 Executive Director $52,382 $41,300 2024
Mcm Productions TN$212,044 Executive Director $16,225 $15,170 2025
El Cerrito Band Association CA$214,748 Director $5,250 $4,033 2025
Wichita Falls Youth Symphony Orchestra TX$189,592 Executive Director $38,333 $35,011 2024
Villa Sinfonia Foundation CA$220,620 President $27,000 $21,917 2023
Dallas Chamber Music Society Inc TX$222,869 Executive Dir. $60,000 $56,420 2023
Vienna Jammers Percussion Ensemble Inc VA$223,789 Executive Dir. $42,800 $37,733 2024
Dolce Suono Ensemble Inc PA$224,288 Executive Director $73,325 $68,737 2023
Musicians Of Ma'alwyck Inc NY$225,332 Artistic Director $47,200 $38,944 2024
Miami Chamber Music Society FL$178,365 Artistic Director $30,000 $25,732 2024
Kadima Conservatory Of Music Inc CA$177,171 Ceo $19,582 $15,439 2024
Denver Municipal Band CO$230,704 Executive Di $65,000 $56,909 2024
Renovare Music Inc OH$174,055 Executive Director $36,000 $35,843 2023
Avokado Artists Inc NM$236,815 President $45,417 $44,602 2024
Carpe Diem String Quartet OH$162,448 Trustee $16,600 $16,054 2024
Klezmer Music Foundation IL$161,844 President $26,000 $23,339 2024
Young Chamber Musicians Inc CA$246,549 President $5,040 $3,871 2025
Delgani String Quartet OR$247,107 Executive Director $39,600 $33,578 2024
Capital City Percussion OH$248,755 President $4,950 $4,787 2024
Jazz Angel Inc CA$252,644 Executive Dir. $101,471 $80,003 2024
Boxley Music Fund WA$256,240 Chairman $8,000 $6,539 2024
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $33,117 2023
Radiance Ministries TX$262,904 Director $160,000 $146,137 2024
Ascend Performing Arts Inc CO$264,856 Ceo $75,000 $65,664 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID cost of living and 2023 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 ID 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 default62nd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted62nd

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 (Johanna Laney) 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 34 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 62nd 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.