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PeerBasis
Compensation Comparability Determination

Choral Masterworks Festival Inc

Executive Director / CEO

EIN 592877120
FL · NTEE A680
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nathan Hettinger, Executive Director / CEO ($59,815) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nathan Hettinger — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$616 total compensation of comparable organizations → $187,915 $59,815
$15,38010th
$34,25425th
$58,747Median
$81,25375th
$100,06790th
$59,815This org · 54th
p10$15,380
p25$34,254
p50$58,747
p75$81,253
p90$100,067
$59,815

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 FL 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
Bach Concert Series Inc MD$397,487 Music Director $40,300 $41,167 2024
Redtone Records CA$395,896 Ed/pres/boar $14,230 $13,823 2023
29 11 International Exchange MN$399,583 Executive Artistic Director/co-founder $49,075 $52,984 2024
We Make Noise Inc AZ$395,290 President $52,285 $54,942 2024
Music In Common Inc GA$395,049 Executive Dir. $60,000 $65,919 2024
Porchfest Dc DC$394,155 Co-executive Director $32,092 $31,680 2023
Little Village Foundation CA$392,844 Executive Director $86,000 $83,538 2023
Juneau Jazz & Classics AK$390,873 Executive Di $73,253 $78,782 2023
Kaleidoscope Chamber Orchestra CA$405,189 President $40,000 $38,855 2023
Ted Brown Music Outreach WA$389,619 Executive Director $36,723 $35,925 2024
Columbia Music Festival Association SC$388,941 Exec Director $81,250 $92,617 2024
American Choral Directors Association Of MN$386,926 Executive Director $98,504 $103,609 2025
Vibe Of Portland OR$408,947 Executive Director, Founder, Board President $44,700 $45,357 2024
Summit Choral Society Inc OH$385,171 Executive Dir. $80,720 $93,416 2024
Aiken Music Festival SC$383,906 Executive Di $75,000 $85,492 2024
Global Arts Corporation CA$380,948 Ceo $63,009 $59,449 2024
Jazz At The Ballroom Inc CA$416,145 Executive Direc $2,414 $2,345 2023
Chamber Music Society Of St Louis Inc MO$418,086 Executive & Artistic Director $67,250 $77,827 2024
Corpsvets Inc GA$376,069 Executive Director $16,196 $17,794 2024
Girls Rock Dc Inc DC$375,969 Executive Director $61,270 $58,747 2024
Friends Of The Orchestra CO$374,591 Executive Dir. $29,345 $30,745 2024
Creative Ability Development Inc NY$420,918 Vice Chair/executive Director $83,488 $84,866 2023
Chamber Music Monterey Bay CA$373,584 Operations Manager $69,075 $65,173 2024
Fontana Chamber Arts MI$371,972 Director $53,523 $58,807 2025
Yakima Music En Accion WA$423,598 Executive Director $72,018 $70,451 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default54th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted54th

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 (Nathan Hettinger) 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 175 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,815 is reasonable (approximately the 54th 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.