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PeerBasis
Compensation Comparability Determination

William Baker Choral Foundation Inc

Executive Director / CEO

EIN 481214336
KS · NTEE A6B
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Rene Baker, Executive Director / CEO ($37,500) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Rene Baker — reported title “Development Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,428 total compensation of comparable organizations → $99,448 $37,500
$14,17310th
$21,31425th
$41,166Median
$57,61975th
$76,99990th
$37,500This org · 43rd
p10$14,173
p25$21,314
p50$41,166
p75$57,619
p90$76,999
$37,500

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 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
Choral Chameleon NY$291,315 Artistic Director $18,000 $15,501 2023
The Glen Ellyn Children's Chorus IL$295,492 Executive Director $23,155 $21,071 2024
The Choralis Foundation VA$287,316 Artistic Dir $55,000 $50,608 2023
Central Dakota Children's Choir ND$298,536 Executive Di $35,525 $35,156 2025
Charlotte Master Chorale NC$299,056 Ex-officio $52,958 $50,651 2024
San Luis Obispo Master Chorale CA$299,577 Executive Director (Non-voting) $18,146 $14,130 2025
Larimer Choral Society CO$299,706 Executive Di $28,750 $24,860 2025
Singers Minnesota Choral Artists MN$282,513 Exec And Artistic Director $71,902 $64,069 2025
Chandler Childrens Choir Inc AZ$281,311 Executive/artistic Director $30,417 $27,077 2024
Lake Superior Youth Chorus Inc MN$278,979 Choir Coordinator $19,231 $17,136 2025
Island Choral Experience WA$306,575 Director $90,000 $74,586 2024
National Choral Council Inc NY$306,582 Exec Director $74,000 $61,896 2024
Pittsburgh Youth Chorus PA$275,725 Executive Dir. $65,958 $60,884 2024
The Girl Choir Of South Florida Inc FL$309,837 Exeuctive Artistic Director $48,667 $41,229 2025
The Talent Machine Company Inc MD$313,727 President $1,650 $1,428 2024
Blue Heron Renaissance Choir Inc MA$314,922 Executive Di $49,847 $41,462 2024
Saginaw Choral Society Inc MI$266,006 Executive Di $50,000 $47,771 2024
Golden Gate Boys Choir CA$264,289 Artistic Director $26,000 $21,395 2023
Children's Chorus Of Maryland Inc MD$319,203 Excutive Director $85,261 $73,784 2024
Yale Alumni Chorus Foundation Inc CT$262,203 Admin. Director $66,589 $57,792 2024
James Toland Vocal Arts CA$261,470 Executive Dir. $45,000 $35,968 2024
Baltimore Childrens Choir Inc MD$257,972 Artistic Director $16,818 $14,178 2025
Atlanta Master Chorale GA$325,611 Executive Director $61,000 $56,774 2024
Peninsula Cantare A California Nonprofit Benefit Corporation CA$257,317 Artistic Director $64,008 $51,161 2024
Refugee Choir Project WA$327,706 Executive Director $94,274 $78,128 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 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 default43rd
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted43rd

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 (Laura Rene Baker) 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 60 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,500 is reasonable (approximately the 43rd 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.