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PeerBasis
Compensation Comparability Determination

Boxley Music Fund

Executive Director / CEO

EIN 273580808
WA · NTEE A6C
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Daniel J Kolke, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Daniel J Kolke — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$964 total compensation of comparable organizations → $178,765 $8,000
$5,58610th
$25,71725th
$44,038Median
$69,01775th
$85,50190th
$8,000This org · 15th
p10$5,586
p25$25,717
p50$44,038
p75$69,017
p90$85,501
$8,000

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 WA 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
Jazz Angel Inc CA$252,644 Executive Dir. $101,471 $97,866 2024
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $40,511 2023
Radiance Ministries TX$262,904 Director $160,000 $178,765 2024
Capital City Percussion OH$248,755 President $4,950 $5,856 2024
Ascend Performing Arts Inc CO$264,856 Ceo $75,000 $80,325 2024
Chicas Rockeras South East Los Angeles CA$264,873 Director $3,525 $3,500 2023
City Sound Drum And Bugle Corps CA$265,067 Treasurer $1,000 $964 2024
Delgani String Quartet OR$247,107 Executive Director $39,600 $41,075 2024
Young Chamber Musicians Inc CA$246,549 President $5,040 $4,736 2025
Sun Valley Jazz Jamboree WA$271,187 President $28,100 $28,100 2024
Allentown Band Inc PA$275,036 Director $12,423 $13,837 2024
Avokado Artists Inc NM$236,815 President $45,417 $54,561 2024
Denver Municipal Band CO$230,704 Executive Di $65,000 $69,615 2024
Musicians Of Ma'alwyck Inc NY$225,332 Artistic Director $47,200 $47,639 2024
Dolce Suono Ensemble Inc PA$224,288 Executive Director $73,325 $84,085 2023
Milwaukee Jazz Institute Inc WI$288,509 Executive Dir. $60,000 $69,989 2024
Vienna Jammers Percussion Ensemble Inc VA$223,789 Executive Dir. $42,800 $46,158 2024
Delirium Musicum CA$289,286 President $63,410 $61,157 2024
Dallas Chamber Music Society Inc TX$222,869 Executive Dir. $60,000 $69,017 2023
Villa Sinfonia Foundation CA$220,620 President $27,000 $26,811 2023
North Texas Colorguard Association TX$296,239 President $5,000 $5,586 2024
El Cerrito Band Association CA$214,748 Director $5,250 $4,933 2025
The Queer Big Apple Corps Inc NY$300,245 Executive Director $101,621 $105,595 2023
Mcm Productions TN$212,044 Executive Director $16,225 $18,558 2025
Boise Baroque Inc ID$203,674 Executive Director $36,000 $44,038 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted15th

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 (Daniel J Kolke) 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 41 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 15th 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.