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PeerBasis
Compensation Comparability Determination

The Big House Foundation Inc

Executive Director / CEO

EIN 201024695
GA · NTEE A68
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Brent, Executive Director / CEO ($99,832) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Richard Brent — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$109 total compensation of comparable organizations → $145,153 $99,832
$12,27010th
$25,22025th
$41,670Median
$59,75275th
$81,21690th
$99,832This org · 98th
p10$12,270
p25$25,220
p50$41,670
p75$59,752
p90$81,216
$99,832

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 GA 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
Close Encounters With Music NY$284,653 Artistic Director $100,000 $87,292 2024
Bay Youth Orchestras Of Virginia VA$286,120 Executive Di $40,696 $36,980 2025
Sweetwater Music Hall Inc CA$282,170 Executive Dir. $68,454 $58,788 2023
Tacoma Youth Chorus WA$281,483 Managing Director $53,700 $47,816 2023
Prism Quartet Incorporated NY$288,772 Executive Director $113,258 $98,865 2024
Boulder Chorale CO$289,212 Artistic Director, Adult Choirs $28,807 $26,684 2024
The Music Education Group Inc GA$289,733 Executive Director $48,000 $46,623 2024
Omaha Girls Rock Inc NE$279,075 Executive Director $33,205 $34,500 2024
Cormont Music NH$279,064 Executive Dir. $14,600 $13,023 2024
Moravian Music Foundation NC$290,125 Executive Di $80,698 $80,549 2024
Bach Society Of Minnesota MN$277,880 Executive Director $52,800 $50,399 2024
Copper Street Brass Quintet Non Profit MN$277,682 Executive Program Director $54,000 $50,216 2025
Dal Niente New Music Nfp IL$292,067 Executive Director $49,996 $47,482 2024
Chamber Music Raleigh Inc NC$292,644 Executive Director $36,000 $35,933 2024
American Traditions Vocal GA$293,192 Executive Di $67,492 $63,866 2025
Los Angeles Youth Symphony Orchestra CA$293,994 President And Program Director $102,000 $87,597 2023
Kingston Chamber Music Festival At The RI$275,012 Executive Director (Former) $60,000 $55,578 2024
Thingny NY$294,182 Podcast Director $70,000 $59,529 2025
Ladies Musical Club Of Seattle WA$274,987 Executive Director $96,000 $83,028 2024
Uil Music Region 24 TX$274,907 Asst Exec Secretary $11,028 $10,382 2025
Endless Mountain Music Festival Inc PA$272,950 Executive Director $17,000 $16,377 2024
Bravo Waukegan IL$296,493 Executive Director (Terminated) $6,058 $5,753 2024
School Of American Music MI$272,137 Director/teacher $12,000 $12,318 2023
Utah Chamber Artists UT$297,112 Executive Direc $31,500 $32,064 2023
Twin Cities Catalyst Music Inc MN$298,787 Executive Director $45,866 $45,074 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default98th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted97th

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 (Richard Brent) 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 176 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $99,832 is reasonable (approximately the 98th 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.