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PeerBasis
Compensation Comparability Determination

Orlando Gay Chorus Inc

Executive Director / CEO

EIN 593008188
FL · NTEE A6BZ
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Miller, Executive Director / CEO ($6,500) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Steven Miller — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,059 total compensation of comparable organizations → $117,391 $6,500
$17,28910th
$23,14625th
$40,588Median
$57,80475th
$67,51690th
$6,500This org · 7th
p10$17,289
p25$23,146
p50$40,588
p75$57,804
p90$67,516
$6,500

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 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
Youth Chorale Of Central Minnesota MN$198,106 Executive Director $40,000 $43,186 2024
Cantores In Ecclesia OR$200,876 Officer: Choir Music Director <1099-nec> $24,000 $24,353 2024
Kidsingers CA$196,337 Executive Dir. $67,275 $61,838 2025
Classical Chorus Of Abilene TX$203,831 Executive Dir $43,116 $48,517 2023
The Bach Chorale Singers Inc IN$206,377 Managing Dir $24,748 $29,358 2023
Pacific International Choral OR$209,346 Artistic/exe $21,000 $21,938 2023
Carolina Master Chorale Inc SC$210,799 Executive Director $17,005 $18,884 2025
Oberlin Choristers OH$186,552 Artist Director $22,167 $24,992 2025
Northwest Choir Resources WA$212,816 Secretary And Artistic Director $120,000 $117,391 2024
Giving Voice Initiative MN$185,861 Executive Director $59,189 $65,792 2023
Rogue World Music OR$213,377 Executive Director $46,000 $46,676 2024
Magnum Chorum MN$215,490 Executive Director $18,000 $20,008 2023
The Lira Ensemble IL$216,384 Artistic Director Gm $4,000 $4,186 2025
Youth Chorus Of Kansas City Inc MO$217,944 Executive Officer $36,000 $40,588 2025
Bucks County Choral Society PA$219,753 Ex Officio $36,000 $39,227 2024
Appleton Boychoir Inc WI$174,656 Artistic Director $17,500 $20,560 2023
The Mississippi Mass Choir Ministries Inc MS$226,110 President $14,000 $17,037 2024
Threshold Choir CA$231,258 Executive Dir. $69,949 $67,947 2023
Heartland Youth Choir IA$231,728 Former Artistic Director $31,790 $38,033 2024
Orpheus Male Chorus Of Phoenix AZ$232,072 Artistic Director Exofficio Board Member $49,873 $52,408 2024
The Washington Mens Camerata Inc DC$162,374 Managing Director $61,760 $59,217 2024
Verdigris Ensemble Inc TX$159,676 Executive Director $22,424 $24,509 2024
Lawrence Children's Choir Inc KS$158,976 Executive Di $36,221 $41,654 2025
Virginia Glee Club Inc VA$158,339 General Manager $29,200 $31,716 2023
Womens Chorus Of Dallas TX$155,690 General Manager $1,934 $2,059 2025

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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Steven Miller) 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 43 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,500 is reasonable (approximately the 7th 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.