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PeerBasis
Compensation Comparability Determination

Nebraska Music Education

Executive Director / CEO

EIN 470650188
NE · NTEE A6EC
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cheyenne Grannan, Executive Director / CEO ($56,650) against every comparable organization that fit the selection criteria — 43 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: Cheyenne Grannan — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,871 total compensation of comparable organizations → $199,279 $56,650
$12,30610th
$28,21425th
$42,981Median
$56,14975th
$73,91590th
$56,650This org · 77th
p10$12,306
p25$28,214
p50$42,981
p75$56,149
p90$73,915
$56,650

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 NE 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
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $45,500 2024
Crystal Theatre Inc CT$313,678 President, Artistic Director $29,140 $26,153 2023
Music In Schools Today CA$312,240 Executive Dir. $105,900 $85,021 2024
Gaston School Of The Arts NC$311,220 Executive Di $36,302 $34,875 2024
Performing Arts School Of Worcester Inc MA$310,983 Executive Director $72,189 $62,094 2023
The Community Music School Of The VA$310,390 Executive Director $62,500 $56,107 2024
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $4,082 2025
Ali Akbar College Of Music CA$377,532 President $39,386 $32,554 2023
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $33,198 2025
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $30,847 2024
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $2,871 2023
Alma NM$285,234 Outreach Dir $14,000 $14,000 2024
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $68,268 2024
Junior Chamber Music CA$281,240 Director $14,800 $11,882 2024
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $9,306 2025
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $74,069 2023
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $43,171 2024
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $59,450 2025
Suffolk County Music Educators NY$261,461 Treasurer $6,000 $5,041 2024
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $51,946 2023
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $51,890 2024
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $30,274 2023
Community School Of The Arts TN$253,244 Executive Director $80,738 $78,905 2024
Youth Inspirations Theatre IN$250,899 President $47,371 $46,446 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $32,451 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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)63rd
Reportable pay only (column D), adjusted79th
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 (Cheyenne Grannan) 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 43 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,650 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.