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PeerBasis
Compensation Comparability Determination

Berkshire Summer Music Inc

Executive Director / CEO

EIN 464824442
MA · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristen Krauss, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 489 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kristen Krauss — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

489 organizations qualified on sector, size, and geography 489 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $172,673 $52,000
$12,35010th
$33,17725th
$59,797Median
$82,50575th
$106,59890th
$52,000This org · 41st
p10$12,350
p25$33,177
p50$59,797
p75$82,505
p90$106,598
$52,000

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 MA 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
Msi Youth Foundation Inc IN$268,433 Director $2,341 $2,747 2024
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $115,311 2024
Independent Order Of Oddfellows NC$268,213 Exec Director $15,000 $17,248 2024
The Bloom Project Inc IN$269,431 Executive Director $60,000 $72,492 2023
Under The Lights Flag Football Foundation Inc FL$267,380 President $24,320 $26,175 2023
Lanai Youth Center Inc HI$269,839 Executive Di $51,385 $52,708 2023
Nica Nadadores Inc PA$269,883 President $27,225 $31,105 2023
Farmingdale Soccer Club Inc NY$266,920 1st Vice President $61,480 $61,823 2024
Ccdi Inc MO$270,212 President $28,909 $35,080 2023
Rockteen Youth Foundation TX$266,614 C.o.o. $50,000 $59,651 2022
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $2,968 2023
Team Factory NE$270,855 President $33,750 $40,395 2024
Supreme Family Foundation Inc GA$271,011 Executive Dir. $65,000 $74,878 2023
Akron Youth Mentorship OH$271,035 Executive Di $46,945 $56,966 2023
Turning Point Inc GA$265,638 Secretary $19,050 $21,316 2024
Habesha Inc GA$271,617 Executive Director $50,000 $57,599 2023
You Are Beautiful People Inc NY$271,834 Executive Di $82,500 $82,960 2024
Inner City Youth And Family Services Inc NY$265,000 Ceo $71,106 $76,633 2022
Be Smooth Inc CA$264,506 Executive Dir. $106,314 $105,177 2023
Ethos Volleyball Club TN$272,794 Director $70,000 $81,881 2024
Citizen Scholars Institute Inc SC$272,860 Executive Director $75,000 $89,642 2023
I Am Academy MI$273,198 Director $50,615 $58,137 2024
Worthy Beyond Purpose Inc CA$263,745 Executive Director $61,007 $58,623 2024
New Creative Solutions Youth KY$263,731 Executive Di $59,003 $72,627 2023
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $72,956 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default41st
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted41st

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 (Kristen Krauss) 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 489 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 41st 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.