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PeerBasis
Compensation Comparability Determination

James Toland Vocal Arts

Executive Director / CEO

EIN 461431151
CA · NTEE A6B
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Toland, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: James Toland — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,786 total compensation of comparable organizations → $124,420 $45,000
$17,70910th
$26,22525th
$49,813Median
$71,17175th
$87,58790th
$45,000This org · 43rd
p10$17,709
p25$26,225
p50$49,813
p75$71,171
p90$87,587
$45,000

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 CA 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
Yale Alumni Chorus Foundation Inc CT$262,203 Admin. Director $66,589 $72,304 2024
Golden Gate Boys Choir CA$264,289 Artistic Director $26,000 $26,768 2023
Baltimore Childrens Choir Inc MD$257,972 Artistic Director $16,818 $17,739 2025
Peninsula Cantare A California Nonprofit Benefit Corporation CA$257,317 Artistic Director $64,008 $64,008 2024
Saginaw Choral Society Inc MI$266,006 Executive Di $50,000 $59,766 2024
Pittsburgh Youth Chorus PA$275,725 Executive Dir. $65,958 $76,173 2024
Lake Superior Youth Chorus Inc MN$278,979 Choir Coordinator $19,231 $21,439 2025
Bach Cantata Choir OR$243,472 President & Artistic Director $5,000 $5,377 2024
Chattanooga Boys Choir TN$243,379 Finance Director $42,292 $50,155 2025
Chandler Childrens Choir Inc AZ$281,311 Executive/artistic Director $30,417 $33,877 2024
Singers Minnesota Choral Artists MN$282,513 Exec And Artistic Director $71,902 $80,158 2025
The Choralis Foundation VA$287,316 Artistic Dir $55,000 $63,317 2023
Orpheus Male Chorus Of Phoenix AZ$232,072 Artistic Director Exofficio Board Member $49,873 $55,546 2024
Heartland Youth Choir IA$231,728 Former Artistic Director $31,790 $40,310 2024
Choral Chameleon NY$291,315 Artistic Director $18,000 $19,393 2023
William Baker Choral Foundation Inc KS$291,526 Development Director $37,500 $46,917 2024
Threshold Choir CA$231,258 Executive Dir. $69,949 $72,015 2023
The Glen Ellyn Children's Chorus IL$295,492 Executive Director $23,155 $26,363 2024
The Mississippi Mass Choir Ministries Inc MS$226,110 President $14,000 $18,057 2024
Central Dakota Children's Choir ND$298,536 Executive Di $35,525 $43,984 2025
Charlotte Master Chorale NC$299,056 Ex-officio $52,958 $63,370 2024
San Luis Obispo Master Chorale CA$299,577 Executive Director (Non-voting) $18,146 $17,678 2025
Larimer Choral Society CO$299,706 Executive Di $28,750 $31,103 2025
Bucks County Choral Society PA$219,753 Ex Officio $36,000 $41,575 2024
Youth Chorus Of Kansas City Inc MO$217,944 Executive Officer $36,000 $43,019 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default43rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted43rd

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 (James Toland) 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 56 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 43rd 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.