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PeerBasis
Compensation Comparability Determination

Ellsworth Community Music Institute

Executive Director / CEO

EIN 461827637
ME · NTEE A68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Colter, Executive Director / CEO ($6,792) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nancy Colter — reported title “ARTISTIC DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$113 total compensation of comparable organizations → $150,059 $6,792
$10,67110th
$20,81425th
$39,883Median
$55,56875th
$79,77290th
$6,792This org · 7th
p10$10,671
p25$20,814
p50$39,883
p75$55,568
p90$79,772
$6,792

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 ME 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
Siletz Bay Music Festival OR$222,643 Operations Manager $18,000 $16,693 2024
Piano Spheres CA$222,590 Executive Director $39,000 $32,765 2025
We Are All Music Foundation Inc NJ$222,128 Chief Operating Officer $28,744 $25,629 2024
Elevar Foundation Inc FL$223,197 Executive Director $47,670 $46,043 2023
Hausmann Quartet Foundation CA$221,963 President $25,917 $22,349 2024
Marlow Guitar International Incorporated MD$223,339 Executive Director $33,600 $32,297 2023
The Music Coop MN$223,343 Managing Director $46,644 $47,388 2023
City Park Jazz Inc CO$223,582 Executive Di $22,500 $21,546 2024
Baltimore Rock Opera Society Inc MD$221,609 Executive Director $15,833 $14,783 2024
Wisconsin Music Educators WI$223,664 Executive Di $40,081 $43,038 2023
Oklahoma Philharmonic Affiliated Fund Of OK$223,708 Secretary $25,864 $29,282 2023
Taiko Community Alliance CA$224,568 Executive Director $38,967 $33,603 2024
North Shore Music Alliance Inc IL$217,260 President $10,000 $10,108 2023
The Tidewater Winds VA$228,993 Executive Di $52,499 $52,118 2023
Camille Catherine Inc OH$215,685 Pres/sec/treas $79,000 $86,029 2023
Rocky Mountain Highway CO$215,371 Executive Director $36,458 $34,912 2024
Early Music Foundation Inc NY$214,692 General Manager $46,000 $42,738 2023
Great American Brass Band Festival Inc KY$211,712 Sponsorhip Coordinator $13,820 $14,446 2025
Soundcorps Inc TN$211,424 Former Executive Director $40,008 $41,998 2024
Pappy Martin Legacy Jazz Collective Inc NY$235,048 Executive Director $19,200 $17,838 2023
Okc Improv Foundation OK$236,224 Executive Director $22,125 $24,330 2024
Bach Beethoven & Brahms Society Of Boston Inc MA$236,272 Director $1,803 $1,577 2025
Oregon Mozart Players OR$236,572 Executive Di $25,000 $22,588 2025
Southwest Roots Music Inc NM$207,751 Treasurer/executive Director $40,000 $44,233 2023
St Louis Classical Guitar MO$237,684 Executive Director $66,462 $72,375 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted7th

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 (Nancy Colter) 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 150 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,792 is reasonable (approximately the 7th 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.