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PeerBasis
Compensation Comparability Determination

Cincinnati Children's Choir

Executive Director / CEO

EIN 311583251
OH · NTEE A60
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Vest - Started 1024, Executive Director / CEO ($44,425) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Vest - Started 1024 — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $123,287 $44,425
$13,62710th
$29,13025th
$51,364Median
$63,59075th
$87,98790th
$44,425This org · 39th
p10$13,627
p25$29,130
p50$51,364
p75$63,590
p90$87,987
$44,425

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
Urban Music Theatre Inc IN$430,269 Executive Director/vice Chairman $40,000 $40,880 2024
Portland Taiko OR$430,188 Board Member $1,025 $922 2024
Katia And Company Inc CA$427,041 President $1,800 $1,551 2023
Conundrum Theatre Company Inc CA$424,860 Executive Direc $88,720 $74,245 2024
Roshni CO$423,743 Executive/artistic Director $99,000 $91,998 2024
Marquee Youth Stage IL$439,452 Executive Dir. $61,154 $58,266 2024
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $98,576 2023
Theater Reaching Young People & Schools MO$417,834 Executive Artistic Director $45,000 $46,191 2024
Mondo Bizarro Productions LA$414,694 Executive Director $7,000 $7,690 2023
Basque Foundation Inc ID$448,587 Secretary/tr $13,071 $13,873 2023
Music Export Memphis TN$412,991 Executive Director. $90,857 $92,555 2024
Luminary Arts Corporation CA$410,560 President $60,331 $50,488 2024
Child Hope International CA$410,405 Executive Director $94,738 $79,281 2024
Linton Incorporated OH$407,275 Executive Director $65,291 $68,998 2023
Gilmer Arts & Heritage Association GA$406,349 Excutive Director $48,000 $46,773 2024
Riverside Arts Center Foundation Inc MI$405,796 Executive Dir. $88,580 $88,607 2024
Hot House West UT$402,831 Executive Di $22,936 $22,750 2024
Beaches Fine Arts Series Inc FL$401,211 Executive Di $81,764 $72,521 2025
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $29,130 2025
New York Mills Arts Retreat MN$395,859 Exec Directo $46,833 $46,172 2023
Bitterroot Performing Arts Council Inc MT$468,455 Executive Dir. $21,376 $21,755 2025
Celebration Arts CA$392,684 Executive Director $32,083 $26,849 2024
Steel River Playhouse Inc PA$392,567 Artistic Dir $25,000 $24,875 2023
No Surf House OH$389,127 President $22,000 $22,582 2024
The Gilbert Theater Inc NC$388,639 Artistic Director $24,000 $24,033 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 2025 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted39th

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 (Heather Vest - Started 1024) 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 137 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,425 is reasonable (approximately the 39th 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.