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PeerBasis
Compensation Comparability Determination

Lawrence Children's Choir Inc

Executive Director / CEO

EIN 481140388
KS · NTEE A6B0
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Emilia Divita, Executive Director / CEO ($36,221) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emilia Divita — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,791 total compensation of comparable organizations → $102,079 $36,221
$12,17310th
$18,17825th
$32,767Median
$45,30575th
$57,39790th
$36,221This org · 60th
p10$12,173
p25$18,178
p50$32,767
p75$45,305
p90$57,397
$36,221

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 KS 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
Virginia Glee Club Inc VA$158,339 General Manager $29,200 $27,579 2023
Verdigris Ensemble Inc TX$159,676 Executive Director $22,424 $21,312 2024
Womens Chorus Of Dallas TX$155,690 General Manager $1,934 $1,791 2025
The Washington Mens Camerata Inc DC$162,374 Managing Director $61,760 $51,493 2024
Appleton Boychoir Inc WI$174,656 Artistic Director $17,500 $17,878 2023
Giving Voice Initiative MN$185,861 Executive Director $59,189 $57,210 2023
Oberlin Choristers OH$186,552 Artist Director $22,167 $21,732 2025
Amarillo Youth Choirs Inc TX$131,155 Executive Di $45,480 $44,502 2023
Northern Ohio Children's Performing OH$129,032 Executive Director $64,419 $64,826 2024
Golden Tones Inc MA$125,163 Exec Director $66,096 $56,433 2024
Kidsingers CA$196,337 Executive Dir. $67,275 $53,772 2025
Youth Chorale Of Central Minnesota MN$198,106 Executive Director $40,000 $37,553 2024
Orlando Gay Chorus Inc FL$199,468 Treasurer $6,500 $5,652 2025
Youth Singers Of The Bay Area TX$117,176 Artistic Director $13,929 $12,897 2025
Cantores In Ecclesia OR$200,876 Officer: Choir Music Director <1099-nec> $24,000 $21,176 2024
Classical Chorus Of Abilene TX$203,831 Executive Dir $43,116 $42,189 2023
Youth Ensemble Of Atlanta Inc GA$113,703 Executive Director $34,878 $32,461 2025
The Bach Chorale Singers Inc IN$206,377 Managing Dir $24,748 $25,529 2023
Pacific International Choral OR$209,346 Artistic/exe $21,000 $19,076 2023
Carolina Master Chorale Inc SC$210,799 Executive Director $17,005 $16,421 2025
Northwest Choir Resources WA$212,816 Secretary And Artistic Director $120,000 $102,079 2024
Rogue World Music OR$213,377 Executive Director $46,000 $40,588 2024
Magnum Chorum MN$215,490 Executive Director $18,000 $17,398 2023
The Lira Ensemble IL$216,384 Artistic Director Gm $4,000 $3,640 2025
Youth Chorus Of Kansas City Inc MO$217,944 Executive Officer $36,000 $35,294 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted60th

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 (Emilia Divita) 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 30 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,221 is reasonable (approximately the 60th 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.