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PeerBasis
Compensation Comparability Determination

Ottley Music School Inc

Executive Director / CEO

EIN 311699713
MD · NTEE B28
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nevilla E Ottley, Executive Director / CEO ($21,070) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nevilla E Ottley — reported title “Secretary/Principal”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,047 total compensation of comparable organizations → $82,688 $21,070
$7,96410th
$21,87925th
$41,707Median
$55,56575th
$59,38190th
$21,070This org · 25th
p10$7,964
p25$21,879
p50$41,707
p75$55,565
p90$59,381
$21,070

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 MD 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
Accessible Arts Vsa Kansas Inc KS$134,094 Executive Director $55,607 $62,414 2024
Asociacion De Personas Con Impedimentos Inc PR$126,870 Executive Director $11,000 $10,684 2024
Boston Lithuanian School MA$124,470 Principal $11,994 $10,909 2025
Bay Valley Chinese School CA$140,448 Principal $6,000 $5,244 2025
Lifepoint Inc TX$140,696 Executive Di $40,473 $42,062 2024
Chinese School Of San Diego CA$141,454 School Princ $62,810 $56,348 2024
Baltimore Underground Science Space Inc MD$121,272 Director $1,047 $1,047 2023
The Foundation For Deaf Education Inc NY$144,315 Ex-officio $57,290 $55,373 2023
New Horizon Academy For Exceptional Studentsinc FL$106,713 President $28,206 $28,342 2023
Opportunities Collaborative For Students NY$160,000 Executive Director $88,077 $82,688 2024
Hawthorn Montessori School NC$161,527 Director $51,211 $53,558 2025
Noorthoek Academy MI$168,197 Executive Director $52,352 $56,140 2024
California Technical Assistance Center CA$175,447 Ceo-president $46,780 $41,968 2024
Fdr Corp NV$181,714 Corporate Officer $39,798 $41,446 2024
Thrive International Programs Inc PA$193,202 Board Member And Executive Director Of Organization $28,435 $30,331 2023
American Educational Studies Assoc IL$197,734 Executive Di $25,000 $25,535 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted25th

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 (Nevilla E Ottley) 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 16 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,070 is reasonable (approximately the 25th 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.