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PeerBasis
Compensation Comparability Determination

Make Music Nola

Executive Director / CEO

EIN 474032606
LA · NTEE A68
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jee Yeoun Ko, Executive Director / CEO ($90,268) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jee Yeoun Ko — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$106 total compensation of comparable organizations → $140,070 $90,268
$9,96010th
$18,59125th
$34,322Median
$48,64575th
$73,64290th
$90,268This org · 97th
p10$9,960
p25$18,591
p50$34,322
p75$48,645
p90$73,642
$90,268

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 LA 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
International Horn Society CA$199,373 Executive Director $44,000 $35,417 2024
The Spk Academy Of Music Inc AZ$199,553 Director $27,300 $24,474 2024
Anthropos Arts TX$195,584 Executive Officer $58,333 $54,394 2024
Indian Music Society Of Houston TX$200,686 Tabla Teacher $145,904 $140,070 2023
La Donna Musicale Inc MA$200,800 Executive Di $58,150 $48,711 2024
Chiarina DC$201,516 Co-president $34,750 $27,693 2025
Methow Music Festival Association WA$201,532 Executive Director $10,540 $8,797 2024
New Choral Society Of Central Westchester NY$193,599 Executive Director $18,500 $16,043 2023
Brooklyn Youth Music Project Inc NY$203,789 Artistic Dir $43,732 $36,837 2024
Joy For Generations TN$191,568 President $10,200 $10,290 2023
Aequalis Inc FL$204,241 Pres. & Treas. $16,623 $14,182 2025
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $38,338 2024
Tampa Metropolitan Youth Orchestra FL$206,773 Executive Di $15,000 $12,797 2025
Sacraprofana Inc CA$188,463 Director $2,000 $1,658 2023
Music Conservatory Of Coeur D Alene Inc ID$207,388 Executive Operations Manager $14,800 $15,110 2023
Southwest Roots Music Inc NM$207,751 Treasurer/executive Director $40,000 $41,289 2023
Washington Metropolitan VA$187,379 Executive Di $30,000 $27,002 2024
Women In Music Inc NY$185,771 President $12,000 $10,109 2024
Hill Country Youth Orchestras Inc TX$185,192 Executive Director $41,166 $38,386 2024
Soundcorps Inc TN$211,424 Former Executive Director $40,008 $39,202 2024
Great American Brass Band Festival Inc KY$211,712 Sponsorhip Coordinator $13,820 $13,484 2025
Roots Of American Music OH$183,683 Executive Di $70,000 $69,113 2024
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $39,177 2023
Early Music Foundation Inc NY$214,692 General Manager $46,000 $39,893 2023
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $73,583 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA cost of living and 2025 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 LA 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 default97th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted96th

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 (Jee Yeoun Ko) 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 130 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,268 is reasonable (approximately the 97th 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.