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PeerBasis
Compensation Comparability Determination

Tennessee Music Education Association

Executive Director / CEO

EIN 203325550
TN · NTEE B03
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Chester, Executive Director / CEO ($20,960) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Chester — reported title “Treasurer / Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,161 total compensation of comparable organizations → $272,680 $20,960
$10,89010th
$38,62225th
$69,014Median
$101,04675th
$176,02890th
$20,960This org · 14th
p10$10,890
p25$38,622
p50$69,014
p75$101,046
p90$176,028
$20,960

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 TN 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
Utah Coalition For Educational UT$441,579 Treasurer $3,300 $3,213 2024
National Association Of Corporate Directors TX$446,614 Executive Director $180,700 $171,962 2024
Wingsforgrowth Inc NJ$435,310 Founder And Ceo $81,250 $69,014 2024
The Paradigm Project IL$448,500 President $9,507 $9,155 2023
Center For Mindful Relationships CA$429,861 Clincal Directr $75,400 $61,940 2024
The Sarah Stitt Hope Foundation Inc OK$457,121 Executive Director $4,200 $4,530 2023
Achieve Hartford Inc CT$460,828 Executive Di $173,538 $159,368 2023
Sogal Foundation FL$421,062 Operations & Partnerships Mana $63,236 $60,570 2022
It4causes Inc VA$463,496 Chair $157,793 $149,225 2023
Illinois Reading Council Inc IL$471,368 Executive Dir. $82,000 $74,716 2025
Ischools Inc MA$473,028 Exec Dir (Fr $89,279 $76,324 2024
Whitaker Small Farm Group Inc NC$403,763 Presidentceo $63,500 $62,420 2024
Practice Transformation Institute MI$480,890 Vice-preside $73,669 $72,340 2024
Apga Security And Integrity Foundation DC$482,269 Ceo $48,104 $40,159 2024
Abundant Life Ministries Hope FL$485,074 Ceo $65,000 $58,092 2024
Harvard Alumni Entrepreneurs Inc MA$492,379 President $120,000 $99,944 2025
Small World Yoga Inc TN$494,491 Executive Dir. $75,000 $77,215 2023
Talas - Texas Association Of Latinoadministrators And Superintendents TX$385,738 Executive Director $27,500 $26,170 2024
Missouri Association Of Treatment MO$385,113 Executive Di $59,792 $60,248 2024
Athenia Veterans Post Inc NJ$500,431 1st Vice Commander $12,000 $9,930 2025
Paris Church Of The Holy Cross Parish TX$377,944 Ececutive Director $25,703 $24,460 2024
Virginia Council For Private Education VA$505,724 Executive Director $115,885 $106,448 2024
Judaism Alive Dba Jewish Rock Radio MO$375,866 Executive Dir. $78,000 $80,916 2023
The Corporation For Community And Economic Dev Uni FL$375,500 Executive Director $111,450 $102,547 2023
Israel-texas Science And Education Foundation Inc TX$375,000 Hellerstein $197,080 $193,090 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2024 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 TN 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted13th

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 (Michael Chester) 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 63 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,960 is reasonable (approximately the 14th 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.