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PeerBasis
Compensation Comparability Determination

New Choral Society Of Central Westchester

Executive Director / CEO

EIN 133810110
NY · NTEE A68
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erica Westcott Kelly Ex-officio, Executive Director / CEO ($18,500) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Erica Westcott Kelly Ex-officio — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $161,515 $18,500
$11,58410th
$21,90525th
$38,846Median
$56,08475th
$85,32290th
$18,500This org · 22nd
p10$11,584
p25$21,905
p50$38,846
p75$56,084
p90$85,322
$18,500

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
Anthropos Arts TX$195,584 Executive Officer $58,333 $62,721 2024
Joy For Generations TN$191,568 President $10,200 $11,865 2023
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $44,207 2024
Make Music Nola LA$197,775 Executive Director $90,268 $104,088 2025
Sacraprofana Inc CA$188,463 Director $2,000 $1,911 2023
International Horn Society CA$199,373 Executive Director $44,000 $40,840 2024
The Spk Academy Of Music Inc AZ$199,553 Director $27,300 $28,222 2024
Washington Metropolitan VA$187,379 Executive Di $30,000 $31,136 2024
Indian Music Society Of Houston TX$200,686 Tabla Teacher $145,904 $161,515 2023
La Donna Musicale Inc MA$200,800 Executive Di $58,150 $56,169 2024
Women In Music Inc NY$185,771 President $12,000 $11,656 2024
Chiarina DC$201,516 Co-president $34,750 $31,933 2025
Methow Music Festival Association WA$201,532 Executive Director $10,540 $10,144 2024
Hill Country Youth Orchestras Inc TX$185,192 Executive Director $41,166 $44,263 2024
Roots Of American Music OH$183,683 Executive Di $70,000 $79,694 2024
Brooklyn Youth Music Project Inc NY$203,789 Artistic Dir $43,732 $42,477 2024
Aequalis Inc FL$204,241 Pres. & Treas. $16,623 $16,353 2025
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $45,175 2023
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $84,849 2025
Tampa Metropolitan Youth Orchestra FL$206,773 Executive Di $15,000 $14,756 2025
Music Conservatory Of Coeur D Alene Inc ID$207,388 Executive Operations Manager $14,800 $17,423 2023
Southwest Roots Music Inc NM$207,751 Treasurer/executive Director $40,000 $47,611 2023
Soundcorps Inc TN$211,424 Former Executive Director $40,008 $45,204 2024
Great American Brass Band Festival Inc KY$211,712 Sponsorhip Coordinator $13,820 $15,548 2025
Laguna Beach Live CA$174,133 Ceo $42,000 $38,983 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default22nd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted22nd

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 (Erica Westcott Kelly Ex-officio) 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 124 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,500 is reasonable (approximately the 22nd 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.