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PeerBasis
Compensation Comparability Determination

Hancock County Childrens Choir Ltd

Executive Director / CEO

EIN 461997158
IN · NTEE A60
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Heady, Executive Director / CEO ($21,845) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lisa Heady — reported title “Board Chair, Executive Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $99,160 $21,845
$7,25510th
$19,44125th
$38,189Median
$55,22975th
$66,76590th
$21,845This org · 28th
p10$7,255
p25$19,441
p50$38,189
p75$55,229
p90$66,765
$21,845

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 IN 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
Collide TX$224,510 Artistic Dir $47,000 $44,582 2024
Resonance Works PA$223,259 Board Member $600 $567 2024
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $43,169 2023
Mosaic Steel Orchestra VA$222,867 President $70,763 $66,704 2023
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $11,332 2023
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $85,840 2023
Base Academy Of Music MO$220,833 Executive Director $29,692 $29,821 2024
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $14,677 2025
Corrib Theatre OR$219,389 Managing Director $63,358 $57,441 2023
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $34,066 2024
Pegasus Musical Society TX$233,365 Artistic Director $51,000 $48,377 2024
Cerimon House OR$233,601 Artistic Director $88,269 $80,026 2023
Professional Theatre And Dance IL$234,365 Artistic Dir $50,112 $45,513 2025
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $7,858 2023
Bruka Theater Of The Sierra Inc NV$215,521 Executive Director $28,620 $28,007 2023
Steel City Improv Theater PA$215,164 Interim Executive Director $60,370 $58,774 2023
East Side Arts Council MN$213,627 Executive Dir. $40,810 $38,239 2024
Detroit Puppet Company MI$237,682 Board Member $30,727 $30,075 2024
Blackstone River Theatre RI$213,507 Executive Director $72,538 $67,905 2023
Freed Performing Arts Inc FL$211,849 President $36,000 $33,017 2023
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $15,175 2023
Experiments In Opera NY$211,152 Executive Director $12,000 $10,018 2025
Ovation Theatre CA$209,509 Executive Director $53,750 $44,012 2024
Theatre Art For Kids NE$208,967 President $23,333 $23,798 2024
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $28,089 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default28th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted28th

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 Heady) 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 120 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,845 is reasonable (approximately the 28th 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.