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PeerBasis
Compensation Comparability Determination

The Hymn Society In The United States

Executive Director / CEO

EIN 135564941
DC · NTEE A6BC
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of J Michael Mcmahon, Executive Director / CEO ($102,302) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: J Michael Mcmahon — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,708 total compensation of comparable organizations → $123,070 $102,302
$24,09010th
$42,35925th
$60,542Median
$83,05675th
$93,21090th
$102,302This org · 93rd
p10$24,090
p25$42,359
p50$60,542
p75$83,056
p90$93,210
$102,302

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 DC 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
Columbus & Central Ohio Children's OH$399,094 Managing Dir $57,225 $65,358 2025
Miami Childrens Chorus Inc FL$398,251 Executive Director $48,600 $52,028 2023
Voena CA$390,949 Executive Director $110,167 $105,295 2024
Society For The Preservation Of MO$412,643 Executive Director $29,500 $34,585 2024
Singomaha Inc NE$379,388 Executive Di $75,000 $91,925 2023
Girls Choral Academy MI$428,431 Executive Director $87,750 $97,667 2025
The City Choir Of Washington DC$369,405 Artistic Director/ex Officio $80,000 $77,705 2024
Chamber Music Charleston SC$435,776 President And Artistic Director $101,109 $113,745 2025
Roanoke Valley Childrens Choir Inc VA$360,633 Rvcc Director $74,106 $79,199 2024
Minnesota Chorale MN$439,800 Executive Director $65,208 $69,481 2025
Arkansas Choral Directors AR$359,780 Exec Director $55,000 $68,430 2024
Vox Femina Los Angeles CA$447,588 Executive Dir. $97,000 $92,711 2024
American Festival Chorus UT$448,629 Manag. Director $30,000 $33,985 2024
Wilmington Children's Chorus DE$344,704 Executive Director $60,043 $66,997 2023
Salt Lake Choral Artists UT$341,175 Managing Direct $50,000 $56,643 2024
Pacific Youth Choir OR$460,226 Executive Di $69,525 $71,464 2024
Jack Music Inc NY$338,095 Director $46,667 $46,676 2024
The Piatigorsky Foundation NY$331,767 Aristic Director/president $5,000 $5,149 2023
Refugee Choir Project WA$327,706 Executive Director $94,274 $93,424 2024
Atlanta Master Chorale GA$325,611 Executive Director $61,000 $67,889 2024
Kantorei CO$475,392 Managing Artistic Director $82,086 $87,122 2024
Children's Chorus Of Maryland Inc MD$319,203 Excutive Director $85,261 $88,230 2024
Tucson Arizona Boys Chorus AZ$481,517 Director $86,466 $92,043 2024
Blue Heron Renaissance Choir Inc MA$314,922 Executive Di $49,847 $49,580 2024
The Talent Machine Company Inc MD$313,727 President $1,650 $1,708 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default93rd
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted93rd

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 (J Michael Mcmahon) 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 54 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,302 is reasonable (approximately the 93rd 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.