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PeerBasis
Compensation Comparability Determination

Lee Jazz Omega Inc

Executive Director / CEO

EIN 475484321
TN · NTEE A68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Lee, Executive Director / CEO ($64,800) against every comparable organization that fit the selection criteria — 190 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephen Lee — reported title “Exec Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

190 organizations qualified on sector, size, and geography 190 within the band form the benchmarked peer set.

Distribution of comparable compensation

$108 total compensation of comparable organizations → $122,524 $64,800
$12,88110th
$28,73625th
$46,105Median
$66,16775th
$82,58390th
$64,800This org · 74th
p10$12,881
p25$28,736
p50$46,105
p75$66,167
p90$82,583
$64,800

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 TN 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
Neranenah Inc GA$350,910 Director $92,817 $91,409 2023
Creative Arts Alliance TX$347,413 Executive Director $37,400 $36,643 2023
Jacarandamusic CA$347,407 Artistic & E $48,000 $39,432 2024
Jazz Houston TX$346,941 Ceo $81,400 $77,464 2024
Young Texas Artists Inc TX$346,705 President $43,550 $42,668 2023
Bronx Conservatory Of Music Inc NY$346,450 Executive Director $20,108 $17,797 2023
Hip Kids Inc MA$346,232 President $32,150 $27,485 2024
One Voice Mission CO$354,410 Executive Di $67,200 $61,302 2024
Orchestrating Dreams Inc NY$344,729 Executive Director $51,500 $44,273 2024
Camarada Inc CA$356,020 Executive Director $72,750 $58,223 2025
Indianapolis Mens Chorus Incorporated IN$343,096 Executive Director $85,000 $83,078 2025
Los Pleneros De La 21 Inc NY$340,822 Executive Director $91,006 $78,235 2024
St Louis Cathedral Concerts MO$340,628 Executive Dir. $71,798 $72,345 2024
Academy Of Neurologic Music Therapy CO$338,999 Director $60,925 $55,578 2024
Academie Musique TX$338,017 Director $45,743 $42,409 2025
Virginia Chamber Music Foundation VA$337,034 Coartistic Director $8,000 $7,349 2024
Music At Kohl Mansion Inc CA$336,836 Exec. Dir. $90,417 $76,471 2023
Kelly Music For Life PA$336,039 President $39,000 $37,000 2024
Newberry Consort Nfp IL$365,908 Executive Director $6,235 $5,832 2024
Lake Champlain Chamber Music Festival I VT$367,354 Executive Director $70,000 $69,009 2023
Anthology Of Recorded Music Inc NY$330,999 Vice President & Secretary $112,450 $99,524 2023
Take Me To The River Education CA$368,685 Board Member $37,500 $31,716 2023
Third Angle New Music Ensemble OR$368,972 Executive Director $65,740 $58,080 2024
Free Guitars 4 Kids MN$369,229 Executive Director $112,198 $108,586 2023
Goat In The Road Productions LA$329,022 Co-artistic Director $52,916 $54,004 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default74th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted74th

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 (Stephen Lee) 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 190 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,800 is reasonable (approximately the 74th 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.