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PeerBasis
Compensation Comparability Determination

Heartland Youth Choir

Executive Director / CEO

EIN 200049799
IA · NTEE A6B
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marco Melendez, Executive Director / CEO ($31,790) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,750 total compensation of comparable organizations → $98,122 $31,790
$12,95010th
$20,48625th
$38,513Median
$51,68875th
$61,92990th
$31,790This org · 39th
p10$12,950
p25$20,486
p50$38,513
p75$51,688
p90$61,929
$31,790

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 IA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Orpheus Male Chorus Of PhoenixAZ $232,072$43,805 990
Threshold ChoirCA $231,258$56,793 990
The Mississippi Mass Choir Ministries IncMS $226,110$18,380 990
Chattanooga Boys ChoirTN $243,379$39,554 990
Bach Cantata ChoirOR $243,472$4,241 990
Bucks County Choral SocietyPA $219,753$32,788 990
Youth Chorus Of Kansas City IncMO $217,944$33,926 990
The Lira EnsembleIL $216,384$3,499 990
Magnum ChorumMN $215,490$16,724 990
Rogue World MusicOR $213,377$39,014 990
Northwest Choir ResourcesWA $212,816$98,122 990
Carolina Master Chorale IncSC $210,799$15,785 990
Pacific International ChoralOR $209,346$18,337 990
The Bach Chorale Singers IncIN $206,377$24,539 990
Peninsula Cantare A California Nonprofit Benefit CorporationCA $257,317$50,479 990
Baltimore Childrens Choir IncMD $257,972$42,460 990
Classical Chorus Of AbileneTX $203,831$40,554 990
James Toland Vocal ArtsCA $261,470$35,488 990
Yale Alumni Chorus Foundation IncCT $262,203$57,021 990
Cantores In EcclesiaOR $200,876$20,355 990
Orlando Gay Chorus IncFL $199,468$5,433 990
Golden Gate Boys ChoirCA $264,289$21,110 990
Youth Chorale Of Central MinnesotaMN $198,106$36,098 990
Saginaw Choral Society IncMI $266,006$47,134 990
KidsingersCA $196,337$51,688 990

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 IA 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted39th

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 (Marco Melendez) 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 57 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,790 is reasonable (approximately the 39th 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.