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PeerBasis
Compensation Comparability Determination

Rock Central Inc

Executive Director / CEO

EIN 460893222
WI · NTEE A68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Sharpe, Executive Director / CEO ($18,886) against every comparable organization that fit the selection criteria — 167 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

167 organizations qualified on sector, size, and geography 167 within the band form the benchmarked peer set.

Distribution of comparable compensation

$108 total compensation of comparable organizations → $143,878 $18,886
$10,49510th
$23,95125th
$40,268Median
$58,80475th
$82,03790th
$18,886This org · 21st
p10$10,495
p25$23,951
p50$40,268
p75$58,804
p90$82,037
$18,886

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Music In Place CA$258,414 Mkting Adm Off. $39,708 $32,831 2024
Etm-massachusetts Inc MA$260,492 Exective Director $94,688 $83,880 2023
Mencius Society For The Arts Inc NY$256,991 Executive Di $34,793 $29,328 2025
Border Crossing MN$261,798 Exec Director $85,906 $79,184 2025
Renovation In Music Education DC$262,501 President $119,086 $103,018 2023
Opus Community Music School Inc MD$254,890 Executive Director/teacher $47,417 $42,447 2024
Guardians Of Sound PA$254,493 Executive Director $48,200 $46,025 2024
American Harp Society Inc MA$254,201 Executive Director $59,600 $52,797 2023
New Orleans Arts & Cultural Host LA$264,844 Executive Di $42,000 $44,283 2024
Girls Rock Des Moines IA$265,402 Executive Director $33,280 $34,892 2024
The Claflin Hill Music Performance MA$265,767 Exec & Artistic Director $60,324 $53,439 2023
The Impact Project NY$265,968 Director $59,250 $51,266 2024
International Tuba Euphonium Association CT$266,921 Executive Director $24,996 $21,863 2025
Music City Artist Development CA$267,297 Executive Director $6,955 $5,751 2024
Envelop CA$267,859 Executive Dir. $106,000 $87,643 2024
Montana Chamber Music Society MT$249,956 Director $108 $108 2025
Mallarme Chamber Players Inc NC$249,676 Artistic Director $77,004 $76,186 2024
Contemporaneous Inc NY$249,614 Director $30,057 $26,007 2024
Swan Scaling Walls A Note At A Time PA$269,848 Executive Director $29,330 $28,833 2023
Asheville Music School Sound Education NC$247,759 Ex Officio $43,403 $41,835 2025
School Of American Music MI$272,137 Director/teacher $12,000 $12,210 2023
Campbell Learning Center Inc TX$246,185 Director $58,994 $58,175 2023
Endless Mountain Music Festival Inc PA$272,950 Executive Director $17,000 $16,233 2024
Colorado Music Bridge CO$245,716 Co-exec Director $18,000 $17,015 2023
Music Heals International CA$245,634 Founder/exec $44,550 $36,835 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 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 default21st
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted21st

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 (Lisa Sharpe) 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 167 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,886 is reasonable (approximately the 21st 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.