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PeerBasis
Compensation Comparability Determination

Children's Chorus Of Maryland Inc

Executive Director / CEO

EIN 521093660
MD · NTEE A6BZ
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Bielenberg, Executive Director / CEO ($85,261) 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 84th percentile of comparable organizationswithin the typical range

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

$2,050 total compensation of comparable organizations → $109,918 $85,261
$18,58210th
$33,13125th
$51,304Median
$70,94075th
$90,00590th
$85,261This org · 84th
p10$18,582
p25$33,131
p50$51,304
p75$70,940
p90$90,005
$85,261

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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Blue Heron Renaissance Choir IncMA $314,922$47,912 990
The Talent Machine Company IncMD $313,727$2,050 990
Atlanta Master ChoraleGA $325,611$65,605 990
Refugee Choir ProjectWA $327,706$90,281 990
The Girl Choir Of South Florida IncFL $309,837$47,642 990
The Piatigorsky FoundationNY $331,767$4,976 990
National Choral Council IncNY $306,582$71,524 990
Island Choral ExperienceWA $306,575$86,188 990
Jack Music IncNY $338,095$45,106 990
Larimer Choral SocietyCO $299,706$28,727 990
San Luis Obispo Master ChoraleCA $299,577$16,328 990
Charlotte Master ChoraleNC $299,056$58,530 990
Central Dakota Children's ChoirND $298,536$40,625 990
Salt Lake Choral ArtistsUT $341,175$98,526 990
The Glen Ellyn Children's ChorusIL $295,492$24,349 990
Wilmington Children's ChorusDE $344,704$64,743 990
William Baker Choral Foundation IncKS $291,526$43,333 990
Choral ChameleonNY $291,315$17,912 990
The Choralis FoundationVA $287,316$58,481 990
Singers Minnesota Choral ArtistsMN $282,513$74,036 990
Chandler Childrens Choir IncAZ $281,311$31,289 990
Lake Superior Youth Chorus IncMN $278,979$19,801 990
Arkansas Choral DirectorsAR $359,780$66,127 990
Roanoke Valley Childrens Choir IncVA $360,633$76,534 990
Pittsburgh Youth ChorusPA $275,725$70,355 990

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 MD 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 default84th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted84th

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 (David Bielenberg) 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 (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,261 is reasonable (approximately the 84th 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). 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.