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PeerBasis
Compensation Comparability Determination

Northern Ohio Children's Performing

Executive Director / CEO

EIN 340971828
OH · NTEE A6BZ
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Thomas Deastlov, Executive Director / CEO ($64,419) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,806 total compensation of comparable organizations → $56,850 $64,419
$12,23710th
$19,50825th
$27,405Median
$47,69675th
$55,98090th
$64,419This org · 100th
p10$12,237
p25$19,508
p50$27,405
p75$47,696
p90$55,980
$64,419

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.

OrganizationStateTotal revenueTotal compSource
Amarillo Youth Choirs IncTX $131,155$44,222 990
Golden Tones IncMA $125,163$56,078 990
Youth Singers Of The Bay AreaTX $117,176$12,816 990
Youth Ensemble Of Atlanta IncGA $113,703$32,257 990
Virginia Choral Society IncVA $105,978$17,838 990
The Trey Clegg Singers IncGA $103,947$22,784 990
Womens Chorus Of DallasTX $155,690$11,851 990
Virginia Glee Club IncVA $158,339$27,405 990
Lawrence Children's Choir IncKS $158,976$40,476 990
Verdigris Ensemble IncTX $159,676$21,178 990
The Washington Mens Camerata IncDC $162,374$51,169 990
Childrens Chorus Of Collin CountyTX $89,323$11,806 990
Appleton Boychoir IncWI $174,656$55,834 990
Giving Voice InitiativeMN $185,861$56,850 990
Oberlin ChoristersOH $186,552$21,596 990

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 default100th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 Deastlov) 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 15 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,419 is reasonable (approximately the 100th 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). 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.