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PeerBasis
Compensation Comparability Determination

Young Artists Conservatory Of Music

Executive Director / CEO

EIN 202734913
CA · NTEE A68
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wanda Cook, Executive Director / CEO ($28,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Wanda Cook — reported title “Executive Director and former Brd Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$971 total compensation of comparable organizations → $113,553 $28,000
$18,42010th
$39,37525th
$62,495Median
$83,44375th
$92,51690th
$28,000This org · 18th
p10$18,420
p25$39,375
p50$62,495
p75$83,443
p90$92,516
$28,000

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 CA 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
Sam First CA$460,597 Executive & Artistic Director $35,305 $34,292 2024
Art Of Elan CA$461,100 Executive Director $78,916 $76,652 2024
Mercury Soul Inc CA$463,634 Executive Dir. $120,000 $113,553 2025
Ppc Entertainment Inc CA$480,329 Artistic Dir. $69,583 $67,587 2024
Tahoe School Of Music CA$435,812 Director $62,313 $60,525 2024
Aimusic Us CA$424,303 Executive Director $90,750 $85,874 2025
Noe Valley Chamber Music CA$495,560 Co-artistic Director And Co-executive Director, Board Member $74,107 $70,125 2025
Bach Dancing And Dynamite Society Inc CA$496,421 President & Ceo $85,532 $83,078 2024
Jazz At The Ballroom Inc CA$416,145 Executive Direc $2,414 $2,414 2023
Kaleidoscope Chamber Orchestra CA$405,189 President $40,000 $40,000 2023
The Maestro Foundation CA$516,427 Secretary $100,291 $97,414 2024
Hip Hop For Change Inc CA$523,175 Executive Director $48,640 $47,245 2024
Redtone Records CA$395,896 Ed/pres/boar $14,230 $14,230 2023
Little Village Foundation CA$392,844 Executive Director $86,000 $86,000 2023
Global Arts Corporation CA$380,948 Ceo $63,009 $61,201 2024
Voices Of Music Inc CA$539,834 Trustee $65,673 $63,789 2024
Chamber Music Monterey Bay CA$373,584 Operations Manager $69,075 $67,093 2024
Take Me To The River Education CA$368,685 Board Member $37,500 $37,500 2023
Guitar Foundation Of America CA$554,451 President $20,833 $20,235 2024
Camarada Inc CA$356,020 Executive Director $72,750 $68,841 2025
Jacarandamusic CA$347,407 Artistic & E $48,000 $46,623 2024
Youth Orchestras Of Fresno CA$581,797 Executive Dir. $20,215 $20,215 2023
Music At Kohl Mansion Inc CA$336,836 Exec. Dir. $90,417 $90,417 2023
Braver Players Musical Theater Foundation CA$326,173 President $50,000 $48,566 2024
Youth Philharmonic Orchestra CA$595,821 President, Executive Director And Director $51,000 $49,537 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (Wanda Cook) 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 28 similarly situated organizations (Same NTEE sector (A68) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,000 is reasonable (approximately the 18th 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.