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PeerBasis
Compensation Comparability Determination

Capital Regiment Drum & Bugle Corps

Executive Director / CEO

EIN 311356282
OH · NTEE A6C0
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Richard D Bays, Executive Director / CEO ($19,000) against every comparable organization that fit the selection criteria — 401 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard D Bays — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

401 organizations qualified on sector, size, and geography 401 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $408,799 $19,000
$2,81210th
$7,89225th
$19,293Median
$35,08375th
$49,22190th
$19,000This org · 49th
p10$2,812
p25$7,892
p50$19,293
p75$35,083
p90$49,221
$19,000

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 OH 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
Oconee Youth Playhouse GA$82,270 Executive Di $7,450 $7,072 2023
Agc Of Oklahoma Education Foundation OK$82,641 Executive Director $13,188 $13,711 2023
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $27,531 2024
Sewickley Valley Historical Society PA$81,939 Executive Director $41,167 $38,760 2023
Ohio To Erie Trail Fund OH$83,119 Exec Director-non Voting $36,000 $34,967 2024
Pierre Claeyssens Veterans Foundation CA$81,667 President $22,500 $17,817 2024
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $2,831 2023
Historical Association Of Princeville IL$81,544 Director $10,800 $9,737 2024
Scandinavian Heritage Association Inc ND$83,315 Office Manager $12,347 $12,793 2023
Electrical Workers Historical Society DC$81,472 President (Eff. 1/4/23) $239,765 $198,650 2023
Cor Mundi Center For Sacred Music TX$83,397 President And Artistic Director $6,500 $5,963 2024
Project Y Theatre Inc NY$81,374 Treasurer $4,250 $3,626 2023
Ukrainian American MI$83,474 Executive Di $36,000 $35,083 2023
Patten Lumbermen's Museum Inc ME$81,354 Secretary/treasurer $31,905 $29,298 2024
Brolly Arts UT$81,148 Director $21,900 $20,555 2024
Mountain Home Arts Council Inc ID$83,708 Executive Director $16,294 $16,365 2023
The Nolumbeka Project Inc MA$83,733 President $250 $212 2023
United Lakes & Trail Riders Association MN$81,106 Gambling Manager $6,971 $6,317 2024
One Reel WA$83,772 Executive Director $7,842 $6,439 2024
Leesburg Art Festival Inc FL$83,828 Executive Di $21,731 $18,722 2024
Nurturing Golden Heart AL$81,000 Executive Director $1,000 $1,020 2023
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $5,695 2023
Jaks Youth Theatre Company UT$80,761 President $4,500 $4,348 2023
Not So Common Players Inc NY$80,724 Board Member $2,000 $1,658 2024
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $33,092 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 OH 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 default49th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted46th

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 (Richard D Bays) 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 401 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,000 is reasonable (approximately the 49th 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.