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PeerBasis
Compensation Comparability Determination

Send Musicians To Prison

Executive Director / CEO

EIN 452371305
TN · NTEE S80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nathan L Romagnoli, Executive Director / CEO ($68,100) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nathan L Romagnoli — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$743 total compensation of comparable organizations → $152,492 $68,100
$8,96310th
$23,17625th
$50,087Median
$73,59075th
$97,20990th
$68,100This org · 70th
p10$8,963
p25$23,176
p50$50,087
p75$73,590
p90$97,209
$68,100

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 TN 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
Kumu Kahua Theatre Inc HI$305,302 Managing Dir $73,780 $61,039 2024
Mining The Truth TX$304,304 President $90,000 $83,191 2024
Neighbors Plus MI$309,345 Exec Dir $51,008 $50,087 2023
Sporting Clays For Charity Inc NJ$310,030 Treasurer $875 $743 2023
Gentlemens League TN$310,707 Executive Director $9,305 $9,305 2023
Professional Firefighters Of Lake County Local 3990 FL$313,013 President $16,817 $14,599 2024
Birmingham Bloomfield MI$297,753 Executive Di $101,606 $96,910 2024
Families First Of Monroe County Inc WI$296,528 Executive Director $54,765 $54,412 2023
Hillsboro Economic Development Corp ND$295,915 Business Manager $8,093 $8,449 2023
Spectrum Of Findlay Inc OH$294,496 Executive Di $13,750 $13,855 2023
Volunteer Center Of The Lehigh Valley PA$294,103 Ceo $78,409 $72,253 2024
Most Worshipful Prince Hall Grand Lodge Of Tn TN$292,452 Grand Master $12,000 $11,656 2024
New York Credit Union Foundation NY$321,776 President / Ceo $4,771 $3,984 2024
Florida District Of Kiwanis FL$326,209 Secretary/executive Direct $76,350 $66,278 2024
The Lutheran Service Society Of New York NY$285,829 Executive Director $71,926 $61,832 2023
Mcleod Alliance MN$285,813 Director $66,511 $60,729 2024
The Wednesday Club Of St Louis MO$327,754 Executive Director $52,271 $52,670 2023
Open Arms Rape Crisis Center & Lgbt Services TX$284,932 Executive Director $64,126 $61,025 2023
Helping Florence Flourish SC$327,942 Executive Dir $103,540 $102,762 2023
Greater Cheyenne Foundation WY$284,004 Secretary $47,245 $46,749 2024
Annie's List Training And Engagement Fund TX$328,787 Deputy Director $120,500 $114,673 2023
Columbus Rotary Foundation Inc OH$283,453 Secretary $1,438 $1,449 2023
Onevirginia2021 Foundation VA$281,741 Executive Di $95,833 $85,504 2024
Friends Of The Trail WA$281,741 President, Executive Director, Director $101,285 $81,634 2025
Baton Rouge Early Childhood Education LA$331,440 Executive Director $21,333 $21,707 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default70th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted62nd

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 (Nathan L Romagnoli) 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 77 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,100 is reasonable (approximately the 70th 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.