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PeerBasis
Compensation Comparability Determination

California Music Center

Executive Director / CEO

EIN 510138643
CA · NTEE A60
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Marcy Straw, Executive Director / CEO ($42,461) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marcy Straw — reported title “EXECDIR TO 6”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$693 total compensation of comparable organizations → $121,100 $42,461
$6,64710th
$14,56625th
$32,660Median
$51,90675th
$79,55990th
$42,461This org · 67th
p10$6,647
p25$14,566
p50$32,660
p75$51,906
p90$79,559
$42,461

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
Inta Inc NY$149,778 Artistic Director $83,662 $90,135 2023
Boerne Performing Arts TX$146,986 Artistic/tech Coordinator $20,000 $23,169 2024
Manassas Community Chorale Inc VA$146,889 Executive Director And Vu Coordinator $9,171 $10,255 2024
Youth Excellence Performing Arts Workshop OH$137,763 Executive Director $29,565 $36,264 2024
Chestnut Fine Arts Center Inc KS$162,453 Executive Director $77,737 $100,130 2023
The Gerald Arpino Foundation IL$162,771 Executive Director $6,750 $7,912 2023
Northern Lights Arts Council Inc ND$167,052 Executive Director $6,000 $7,428 2025
Nautilus Music Theater MN$168,127 President & Artistic Director $34,533 $39,516 2024
The Golandsky Institute Inc NY$125,617 President $16,635 $17,922 2023
Dance Wisconsin Inc WI$172,236 Director $5,200 $6,127 2025
Studio Place Arts Inc VT$123,837 Executive Director $65,805 $76,704 2024
Soli Chamber Ensemble TX$176,756 Managing Director $39,301 $44,354 2025
Songbird Multimedia And Performing Arts Foundation AR$176,810 President $17,925 $24,022 2023
Disco Riot CA$177,873 President $18,000 $17,536 2025
Phffft Company Inc WA$178,138 President $46,374 $48,082 2024
Off Broadway Theatre Inc UT$178,792 Artistic Dir $43,440 $51,488 2024
Korean American Youth Performing CA$116,512 President $30,000 $30,886 2023
I Sound Performing Arts CA$181,555 Executive Dir $3,500 $3,500 2024
Wake Forest Community Youth Orchestra NC$115,843 Executive Director (Ex-officio) $25,440 $30,441 2024
Five Myles Inc NY$113,371 Founder $50,000 $52,323 2024
51 Walden Inc MA$187,311 Secretary And Director $38,521 $39,054 2025
Instaballet OR$188,635 Executive Di $63,580 $66,615 2025
Arete Living Arts Foundation NY$191,016 Executive Director $3,854 $4,152 2023
Gabriel Chamber Ensemble PA$191,691 Exec Director $11,644 $13,447 2024
Brooklynone Productions Inc NY$192,847 Officer $27,470 $28,746 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 default67th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted67th

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 (Marcy Straw) 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 55 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,461 is reasonable (approximately the 67th 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.