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PeerBasis
Compensation Comparability Determination

Avokado Artists Inc

Executive Director / CEO

EIN 271186623
NM · NTEE A6C
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Frouge, Executive Director / CEO ($45,417) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Frouge — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$803 total compensation of comparable organizations → $148,807 $45,417
$4,67310th
$16,67325th
$34,921Median
$56,62975th
$71,05490th
$45,417This org · 69th
p10$4,673
p25$16,673
p50$34,921
p75$56,629
p90$71,054
$45,417

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 NM 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
Denver Municipal Band CO$230,704 Executive Di $65,000 $57,949 2024
Young Chamber Musicians Inc CA$246,549 President $5,040 $3,942 2025
Delgani String Quartet OR$247,107 Executive Director $39,600 $34,191 2024
Musicians Of Ma'alwyck Inc NY$225,332 Artistic Director $47,200 $39,655 2024
Capital City Percussion OH$248,755 President $4,950 $4,875 2024
Dolce Suono Ensemble Inc PA$224,288 Executive Director $73,325 $69,994 2023
Vienna Jammers Percussion Ensemble Inc VA$223,789 Executive Dir. $42,800 $38,422 2024
Dallas Chamber Music Society Inc TX$222,869 Executive Dir. $60,000 $57,451 2023
Jazz Angel Inc CA$252,644 Executive Dir. $101,471 $81,465 2024
Villa Sinfonia Foundation CA$220,620 President $27,000 $22,317 2023
Boxley Music Fund WA$256,240 Chairman $8,000 $6,659 2024
El Cerrito Band Association CA$214,748 Director $5,250 $4,107 2025
Mcm Productions TN$212,044 Executive Director $16,225 $15,448 2025
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $33,722 2023
Radiance Ministries TX$262,904 Director $160,000 $148,807 2024
Ascend Performing Arts Inc CO$264,856 Ceo $75,000 $66,864 2024
Chicas Rockeras South East Los Angeles CA$264,873 Director $3,525 $2,914 2023
City Sound Drum And Bugle Corps CA$265,067 Treasurer $1,000 $803 2024
Boise Baroque Inc ID$203,674 Executive Director $36,000 $36,657 2023
Cavani String Quartet OH$202,846 Treasurer $17,410 $17,651 2023
Sun Valley Jazz Jamboree WA$271,187 President $28,100 $23,391 2024
Allentown Band Inc PA$275,036 Director $12,423 $11,518 2024
Sacramento Jazz Education Foundation CA$198,559 Executive Director $52,382 $42,054 2024
Wichita Falls Youth Symphony Orchestra TX$189,592 Executive Director $38,333 $35,651 2024
Milwaukee Jazz Institute Inc WI$288,509 Executive Dir. $60,000 $58,260 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default69th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted69th

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 (Thomas Frouge) 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 42 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,417 is reasonable (approximately the 69th 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.