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PeerBasis
Compensation Comparability Determination

Contemporary Youth Orchestra

Executive Director / CEO

EIN 341820263
OH · NTEE A60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Diechler, Executive Director / CEO ($72,892) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kimberly Diechler — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $99,030 $72,892
$9,98010th
$23,12925th
$41,931Median
$55,51675th
$69,62790th
$72,892This org · 91st
p10$9,980
p25$23,129
p50$41,931
p75$55,516
p90$69,627
$72,892

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
Baltimore Improv Group MD$293,707 Managing Director $50,000 $44,135 2023
Death Of Classical Inc NY$293,171 Artistic Director $28,855 $23,912 2024
Everett RI$291,469 Co-artistic Director/treas $35,100 $31,777 2023
Danielandsomesuperfriends Inc NY$296,045 Ceo, Artistic Director $69,823 $56,370 2025
Rawdance CA$296,383 Director $3,802 $3,011 2024
Inspire Music Service Hope Inc AZ$288,484 Executive Director $24,000 $21,792 2023
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $8,968 2023
The Oratorio Society Of Virginia VA$284,836 Executive Director $29,875 $25,771 2025
Brownbody MN$302,426 Executive Director $63,550 $59,288 2023
Katharsis Media NM$302,669 Executive Director $71,027 $70,057 2024
Christ In The Arts Of West Texas Inc TX$302,809 President $26,300 $23,504 2025
Ankeny Friends Of The Arts IA$304,062 Executive Director $47,885 $49,503 2023
Santa Clara Valley Performing Arts Association CA$282,072 Artistic Director $20,000 $15,838 2024
Carpinteria Community Theater Inc CA$281,492 Executive Director $50,000 $39,595 2024
Ghostlight Productions Inc MI$306,295 General Manager & Artistic Director $39,250 $37,153 2024
Youth Dance Ensemble And School MN$306,706 Executive Director $60,468 $53,381 2025
Montavilla Jazz Festival OR$279,212 Executive Director $26,400 $22,484 2024
Hickory Ballet And Performing Arts NC$278,659 Executive Dir. $27,100 $26,438 2023
Xelias Aerial Arts Studio MN$309,842 Executive Director $96,000 $84,749 2025
Melodic Movements Performing Arts Program Inc DE$276,768 President $49,600 $45,854 2023
Reno Dance Company NV$311,005 Executive Director $15,000 $13,789 2024
Kid Pan Alley VA$273,708 Artistic & Executive Direc $64,466 $58,768 2023
Performing Arts Academy Of New TX$313,628 Chairman $29,996 $27,516 2024
Caldwell Fine Arts Series Inc ID$272,847 Director $47,429 $45,077 2025
Road Show Inc IL$272,738 Executive Director $42,220 $38,065 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted90th

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 (Kimberly Diechler) 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 154 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,892 is reasonable (approximately the 91st 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.