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PeerBasis
Compensation Comparability Determination

Society For American Music

Executive Director / CEO

EIN 510172617
WA · NTEE B03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christina M Macdonald, Executive Director / CEO ($34,269) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $320,142 $34,269
$9,75510th
$28,03625th
$69,890Median
$97,37475th
$155,72390th
$34,269This org · 29th
p10$9,755
p25$28,036
p50$69,890
p75$97,374
p90$155,723
$34,269

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 WA 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
Minority Accounting Career Resource Society MI$367,092 President And Ceo $15,000 $17,293 2024
Women's Field Association Of CA$366,364 Executive Director $243,029 $234,396 2024
Oklahoma Society For Technology In OK$372,429 Executive Di $57,625 $69,046 2025
Israel-texas Science And Education Foundation Inc TX$375,000 Hellerstein $197,080 $226,698 2023
The Corporation For Community And Economic Dev Uni FL$375,500 Executive Director $111,450 $120,396 2023
Judaism Alive Dba Jewish Rock Radio MO$375,866 Executive Dir. $78,000 $95,000 2023
Paris Church Of The Holy Cross Parish TX$377,944 Ececutive Director $25,703 $28,718 2024
American Autonomic Society CA$355,775 Executive Director $36,538 $36,281 2023
American Academy Of International Culture And Educ NY$351,526 Executive Director $94,640 $95,520 2024
Missouri Association Of Treatment MO$385,113 Executive Di $59,792 $70,734 2024
Texas Association Of Mid-size Schools TX$350,715 Executive Director $80,833 $92,981 2023
Talas - Texas Association Of Latinoadministrators And Superintendents TX$385,738 Executive Director $27,500 $30,725 2024
Indiana Arborist Association IN$348,335 Executive Director $48,850 $57,539 2024
Angel Investor Foundation KS$337,561 Ceo & President $15,743 $18,507 2025
Entrepreneurs Organization KS$333,775 Chapter Manager (Executive Director) $25,961 $30,519 2025
Whitaker Small Farm Group Inc NC$403,763 Presidentceo $63,500 $73,285 2024
Aba Next Steps Inc TN$331,942 Executive Director $41,175 $48,342 2024
World Is Our Classroom Inc MA$329,905 Exec Directo $96,692 $97,049 2024
The Association For International IL$329,422 Executive Director $77,400 $84,991 2024
Michigan Afterschool Association MI$318,901 President $63,260 $75,085 2023
Sogal Foundation FL$421,062 Operations & Partnerships Mana $63,236 $71,113 2022
Navigator Labs CA$314,793 Ceo And Founder $89,269 $86,098 2024
Us Dairy Education And Training Consortium TX$314,277 Director $40,000 $43,539 2025
Hawaii Interscholastic Athletic HI$311,541 Executive Director $4,000 $4,118 2023
Center For Mindful Relationships CA$429,861 Clincal Directr $75,400 $72,721 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default29th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted32nd
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 (Christina M Macdonald) 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 72 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,269 is reasonable (approximately the 29th 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.