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

Red Cedar Chamber Music

Executive Director / CEO

EIN 421473672
IA · NTEE A680
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Miera Kim, Executive Director / CEO ($37,561) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $137,233 $37,561
$9,81610th
$17,49425th
$32,617Median
$47,64975th
$68,92290th
$37,561This org · 57th
p10$9,816
p25$17,494
p50$32,617
p75$47,649
p90$68,922
$37,561

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 IA 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
Joy For Generations TN$191,568 President $10,200 $10,081 2023
Sacraprofana Inc CA$188,463 Director $2,000 $1,624 2023
Washington Metropolitan VA$187,379 Executive Di $30,000 $26,455 2024
New Choral Society Of Central Westchester NY$193,599 Executive Director $18,500 $15,718 2023
Women In Music Inc NY$185,771 President $12,000 $9,903 2024
Hill Country Youth Orchestras Inc TX$185,192 Executive Director $41,166 $37,608 2024
Anthropos Arts TX$195,584 Executive Officer $58,333 $53,292 2024
Roots Of American Music OH$183,683 Executive Di $70,000 $67,712 2024
Make Music Nola LA$197,775 Executive Director $90,268 $88,439 2025
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $38,384 2023
International Horn Society CA$199,373 Executive Director $44,000 $34,700 2024
The Spk Academy Of Music Inc AZ$199,553 Director $27,300 $23,979 2024
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $72,093 2025
Indian Music Society Of Houston TX$200,686 Tabla Teacher $145,904 $137,233 2023
La Donna Musicale Inc MA$200,800 Executive Di $58,150 $47,724 2024
Chiarina DC$201,516 Co-president $34,750 $27,132 2025
Methow Music Festival Association WA$201,532 Executive Director $10,540 $8,618 2024
Brooklyn Youth Music Project Inc NY$203,789 Artistic Dir $43,732 $36,091 2024
Aequalis Inc FL$204,241 Pres. & Treas. $16,623 $13,895 2025
Laguna Beach Live CA$174,133 Ceo $42,000 $33,123 2024
Tampa Metropolitan Youth Orchestra FL$206,773 Executive Di $15,000 $12,538 2025
Music Conservatory Of Coeur D Alene Inc ID$207,388 Executive Operations Manager $14,800 $14,804 2023
Southwest Roots Music Inc NM$207,751 Treasurer/executive Director $40,000 $40,452 2023
Texas Early Music Project TX$172,531 Artistic Director $24,550 $25,962 2021
Indexical Inc CA$171,200 Executive Di $48,954 $38,607 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2024 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 IA 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 default57th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted56th

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 (Miera Kim) 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 121 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,561 is reasonable (approximately the 57th 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.