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PeerBasis
Compensation Comparability Determination

Boheme Opera Company Inc

Executive Director / CEO

EIN 222613294
NJ · NTEE A6A0
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Pucciatti, Executive Director / CEO ($14,400) against every comparable organization that fit the selection criteria — 1793 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: Sandra Pucciatti — reported title “MANAGING DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,793 organizations qualified on sector, size, and geography 1,793 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $320,937 $14,400
$6,55110th
$20,05025th
$41,512Median
$62,42375th
$82,45690th
$14,400This org · 18th
p10$6,551
p25$20,050
p50$41,512
p75$62,423
p90$82,456
$14,400

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 NJ 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
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $49,487 2024
Century Chinese Language School Of MA$183,265 Principal $5,198 $5,097 2025
Danceworks Chicago Inc Nfp IL$183,426 Executive Dir. $62,246 $66,774 2025
Santa Monica Conservancy CA$183,514 Executive Director $94,500 $91,395 2024
The Walt Disney Hometown Museum MO$182,848 Director $12,000 $14,235 2024
Lex America Inc MA$182,807 Executive Director $91,339 $91,930 2024
Eubie Blake National Jazz Institute & Cultural Center MD$182,763 Executive Director $3,350 $3,612 2023
Texas Wendish Heritage Society Inc TX$182,746 Executive Director $20,479 $23,622 2023
Roots Of American Music OH$183,683 Executive Di $70,000 $83,039 2024
United Abolitionists FL$183,687 President $37,491 $39,447 2024
India Childrens Press CA$183,719 Ceo $55,000 $54,764 2023
Randolph County Community Arts Council WV$183,754 Executive Director $51,156 $60,437 2025
American Hungarian Foundation NJ$183,773 Executive Director $79,895 $79,895 2024
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,651 2024
Orlando Community Arts Inc FL$183,943 President $13,500 $14,624 2023
Southeast Texas Arts Council Inc TX$183,951 Exec Directo $50,000 $57,673 2023
Second's New Vision And Outreach Ministries MI$184,006 Board Member $9,450 $10,925 2024
Youth Orchestra NY$182,245 Ceo & Art Dir. $10,200 $10,057 2025
Media Ecosystems Analysis MA$184,241 President & $126,160 $130,726 2023
Ceny Centro Educativo Inc NY$184,251 Secretary $12,000 $12,145 2024
Irish Outreach San Diego Inc CA$182,111 Executive Director $60,000 $58,028 2024
Bellefonte Art Museum For Centre County PA$182,079 Director $58,000 $64,782 2024
Folk School Of Fayetteville Inc AR$184,466 Officer $11,400 $14,776 2023
Museum Of Ashe County History Inc NC$184,476 Administrator $36,541 $42,288 2024
Cahiers D'art Institute NY$184,633 Secretary And Treasurer $20,000 $20,242 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted17th

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 (Sandra Pucciatti) 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 1793 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,400 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.