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PeerBasis
Compensation Comparability Determination

Picco Music Academy Inc

Executive Director / CEO

EIN 475445888
CA · NTEE A68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christopher Picco, Executive Director / CEO ($15,500) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christopher Picco — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,230 total compensation of comparable organizations → $65,900 $15,500
$3,94910th
$15,86425th
$29,403Median
$41,03575th
$49,91090th
$15,500This org · 25th
p10$3,949
p25$15,864
p50$29,403
p75$41,035
p90$49,910
$15,500

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 CA 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
Arco Collaborative Inc NY$93,123 President $39,000 $40,812 2024
Spokane Chamber Music Association WA$90,126 Marketing Director $11,100 $11,509 2024
Da Capo Virginia VA$103,840 Executive & Vivo Director/past-president $43,633 $48,789 2024
International Jazz Day Az AZ$87,344 Executive Dir. $18,215 $20,287 2024
Music For Autism CA$87,168 Executive Director $35,744 $36,800 2023
Trilogy An Opera Company NJ$111,031 Artisticexecutive Director $19,150 $19,801 2024
Agc Of Oklahoma Education Foundation OK$82,641 Executive Director $13,188 $17,315 2023
Tanner Gift Of Music Trust UT$113,311 Secretary/tr $8,500 $10,372 2023
International Federation For Choral Music TX$113,444 Office Manager $36,960 $42,816 2024
Lake County Symphony CA$114,856 President $1,230 $1,230 2024
Festival Music Society Inc IN$78,111 Managing Director $22,800 $27,845 2024
Chamber Music Society Of MN$72,513 Executive Di $27,500 $31,468 2024
Russian Chamber Art Society VA$70,860 Treasurer, Director $3,500 $4,029 2023
The Classical Saxophone Project Inc NY$128,004 President $27,500 $28,778 2024
Musiconnects Inc MA$128,066 Executive Di $65,000 $65,900 2025
Alice And Eleonore Schoenfeld CA$132,945 Ceo $60,000 $60,000 2024
Korea Music Foundation Inc NY$132,970 President $3,000 $3,233 2023
William Lewis School Of Opera TX$135,149 Vice President $36,000 $41,704 2024
York County Honors Choirs Inc PA$137,484 Executive Director $26,000 $30,027 2024
Composers Now Inc NY$145,117 Board Chair Artistic Director $34,275 $35,868 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default25th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted25th

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 (Christopher Picco) 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 20 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,500 is reasonable (approximately the 25th 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.