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PeerBasis
Compensation Comparability Determination

American Festival Chorus

Executive Director / CEO

EIN 264312327
UT · NTEE A6B
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Olson, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Elaine Olson — reported title “Manag. 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

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,507 total compensation of comparable organizations → $124,421 $30,000
$35,91510th
$43,70425th
$63,309Median
$81,39675th
$102,54290th
$30,000This org · 6th
p10$35,915
p25$43,704
p50$63,309
p75$81,396
p90$102,542
$30,000

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 UT 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
Vox Femina Los Angeles CA$447,588 Executive Dir. $97,000 $81,838 2024
Minnesota Chorale MN$439,800 Executive Director $65,208 $61,332 2025
Pacific Youth Choir OR$460,226 Executive Di $69,525 $63,084 2024
Chamber Music Charleston SC$435,776 President And Artistic Director $101,109 $100,405 2025
Girls Choral Academy MI$428,431 Executive Director $87,750 $86,214 2025
Kantorei CO$475,392 Managing Artistic Director $82,086 $76,905 2024
Tucson Arizona Boys Chorus AZ$481,517 Director $86,466 $81,249 2024
Society For The Preservation Of MO$412,643 Executive Director $29,500 $30,528 2024
Rochester Symphony Orchestra & Chorale MN$490,284 President & Ceo $68,428 $64,361 2025
Allegro Choirs Of Kansas City Inc KS$494,052 President $97,640 $100,408 2025
The Hymn Society In The United States DC$399,922 Executive Director $102,302 $90,305 2023
Columbus & Central Ohio Children's OH$399,094 Managing Dir $57,225 $57,693 2025
Miami Childrens Chorus Inc FL$398,251 Executive Director $48,600 $45,927 2023
Voena CA$390,949 Executive Director $110,167 $92,947 2024
Portland Symphonic Girlchoir Assn OR$507,452 Executive Director $46,830 $42,491 2024
Texas Girls Choir Inc TX$513,289 Director $80,000 $78,189 2024
San Diego Gay Men's Chorus Inc CA$513,850 Executive Director $44,023 $38,239 2023
Association Of Dominican Classical NY$515,299 Executive Dir. $36,213 $31,149 2025
Singomaha Inc NE$379,388 Executive Di $75,000 $81,144 2023
Colorado Springs Children's Chorale CO$518,684 Executive Di $42,000 $38,334 2025
Broadway Inspirational Voices Inc NY$523,438 Executive Dir. $45,000 $39,730 2024
The City Choir Of Washington DC$369,405 Artistic Director/ex Officio $80,000 $68,592 2024
Musyca CA$530,040 Ceo $24,000 $20,847 2023
New York City Children's Chorus Inc NY$535,508 Director/president $86,556 $74,451 2025
Twin Cities Gay Men's Chorus MN$535,974 Executive Director $37,910 $35,657 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default6th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Elaine Olson) 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 52 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 6th 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.