Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Appleton Boychoir Inc

Executive Director / CEO

EIN 391548340
WI · NTEE A6BZ
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Hilary Armstrong, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,563 total compensation of comparable organizations → $99,921 $55,000
$11,95910th
$19,22125th
$35,344Median
$44,34775th
$55,77390th
$55,000This org · 85th
p10$11,959
p25$19,221
p50$35,344
p75$44,347
p90$55,773
$55,000

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 WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Giving Voice InitiativeMN $185,861$56,001 990
Oberlin ChoristersOH $186,552$21,273 990
The Washington Mens Camerata IncDC $162,374$50,405 990
Verdigris Ensemble IncTX $159,676$20,862 990
Lawrence Children's Choir IncKS $158,976$39,872 990
Virginia Glee Club IncVA $158,339$26,996 990
Womens Chorus Of DallasTX $155,690$11,674 990
KidsingersCA $196,337$52,636 990
Youth Chorale Of Central MinnesotaMN $198,106$36,759 990
Orlando Gay Chorus IncFL $199,468$5,533 990
Cantores In EcclesiaOR $200,876$20,728 990
Classical Chorus Of AbileneTX $203,831$41,297 990
The Bach Chorale Singers IncIN $206,377$24,990 990
Pacific International ChoralOR $209,346$18,673 990
Carolina Master Chorale IncSC $210,799$16,074 990
Northwest Choir ResourcesWA $212,816$99,921 990
Rogue World MusicOR $213,377$39,730 990
Magnum ChorumMN $215,490$17,030 990
The Lira EnsembleIL $216,384$3,563 990
Youth Chorus Of Kansas City IncMO $217,944$34,548 990
Amarillo Youth Choirs IncTX $131,155$43,562 990
Bucks County Choral SocietyPA $219,753$33,389 990
Northern Ohio Children's PerformingOH $129,032$63,457 990
Golden Tones IncMA $125,163$55,240 990
The Mississippi Mass Choir Ministries IncMS $226,110$18,718 990

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 WI 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 default85th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Hilary Armstrong) 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 34 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 85th 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.