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PeerBasis
Compensation Comparability Determination

Roanoke Valley Childrens Choir Inc

Executive Director / CEO

EIN 462748502
VA · NTEE A6B
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Davidson, Executive Director / CEO ($74,106) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kim Davidson — reported title “RVCC 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

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,598 total compensation of comparable organizations → $106,432 $74,106
$18,99010th
$36,60225th
$53,225Median
$71,94275th
$86,81690th
$74,106This org · 77th
p10$18,990
p25$36,602
p50$53,225
p75$71,942
p90$86,816
$74,106

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 VA 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
Arkansas Choral Directors AR$359,780 Exec Director $55,000 $64,029 2024
The City Choir Of Washington DC$369,405 Artistic Director/ex Officio $80,000 $72,708 2024
Wilmington Children's Chorus DE$344,704 Executive Director $60,043 $62,689 2023
Singomaha Inc NE$379,388 Executive Di $75,000 $86,013 2023
Salt Lake Choral Artists UT$341,175 Managing Direct $50,000 $53,000 2024
Jack Music Inc NY$338,095 Director $46,667 $43,674 2024
The Piatigorsky Foundation NY$331,767 Aristic Director/president $5,000 $4,818 2023
Voena CA$390,949 Executive Director $110,167 $98,524 2024
Refugee Choir Project WA$327,706 Executive Director $94,274 $87,416 2024
Atlanta Master Chorale GA$325,611 Executive Director $61,000 $63,523 2024
Miami Childrens Chorus Inc FL$398,251 Executive Director $48,600 $48,682 2023
Columbus & Central Ohio Children's OH$399,094 Managing Dir $57,225 $61,155 2025
The Hymn Society In The United States DC$399,922 Executive Director $102,302 $95,723 2023
Children's Chorus Of Maryland Inc MD$319,203 Excutive Director $85,261 $82,556 2024
Blue Heron Renaissance Choir Inc MA$314,922 Executive Di $49,847 $46,392 2024
The Talent Machine Company Inc MD$313,727 President $1,650 $1,598 2024
The Girl Choir Of South Florida Inc FL$309,837 Exeuctive Artistic Director $48,667 $46,130 2025
Society For The Preservation Of MO$412,643 Executive Director $29,500 $32,360 2024
National Choral Council Inc NY$306,582 Exec Director $74,000 $69,255 2024
Island Choral Experience WA$306,575 Director $90,000 $83,453 2024
Larimer Choral Society CO$299,706 Executive Di $28,750 $27,816 2025
San Luis Obispo Master Chorale CA$299,577 Executive Director (Non-voting) $18,146 $15,810 2025
Charlotte Master Chorale NC$299,056 Ex-officio $52,958 $56,672 2024
Central Dakota Children's Choir ND$298,536 Executive Di $35,525 $39,336 2025
The Glen Ellyn Children's Chorus IL$295,492 Executive Director $23,155 $23,576 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default77th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted77th

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 (Kim Davidson) 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 60 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,106 is reasonable (approximately the 77th 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.