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PeerBasis
Compensation Comparability Determination

Sewanee Church Music Conference

Executive Director / CEO

EIN 621573186
AL · NTEE B60Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Simon, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$233 total compensation of comparable organizations → $132,451 $3,000
$9,46410th
$23,79525th
$41,153Median
$64,34475th
$80,16190th
$3,000This org · 2nd
p10$9,464
p25$23,795
p50$41,153
p75$64,344
p90$80,161
$3,000

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 AL 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
Khatib Bridge And Education Of Palm City Inc FL$145,880 Manager $10,000 $8,696 2023
Effective Management Association Corp IL$146,424 Past Board Member $59,255 $53,923 2023
Christian Heritage Home WA$149,107 Director $30,000 $24,148 2024
Financial Wellness Institute Inc NJ$149,920 Ceo $165,000 $132,451 2024
Wyoming Family Home Ownership WY$151,400 Prior Exec D $81,474 $78,440 2024
Balanced Rock Foundation CA$153,486 Executive Director $81,638 $65,252 2023
Houston Taiwan Institute Of Senior TX$154,911 President $30,107 $27,077 2024
Center For Arts Design And Social MA$135,560 Executive Director $89,581 $74,513 2023
German Laguage School Of Naper IL$156,641 Chair Of The B $26,920 $23,795 2024
Iowa Civil Justice Foundation IA$157,676 Executive Director $122,488 $120,582 2024
Vermont Federation Of Sportsmen's VT$132,930 President $30,000 $27,148 2024
National African-american Women's Leadership Institute TX$131,195 Executive Director $36,458 $32,789 2024
Western Institute Of Legal Medicine CA$162,345 President $47,500 $37,966 2023
Institute For Advertising Ethics NY$165,475 President $125,000 $104,554 2023
Rocky Mountain Sustainable Living Assoc CO$122,850 Director $61,215 $52,774 2024
The Meadows Of Northern Arizona Inc AZ$169,304 London $42,271 $36,550 2024
Professional Learning Us Inc NY$173,772 Chief Executive $40,000 $32,497 2024
The S E L F Help Foundation Inc NY$176,289 President/cob $58,000 $48,513 2023
Nevada Christian Institute NV$115,276 Secretary $10,500 $9,463 2024
Literacy Volunteers Of America Bitterroot Inc MT$114,411 Executive Director $75,481 $75,314 2023
Washington Baptist Seminary DC$114,397 President $12,000 $9,468 2024
Academy For Lifelong Learning NY$114,020 Executive Di $81,673 $64,644 2025
Gestalt Therapy Institute Of The CA$179,113 President $300 $233 2024
National Foundation For Judicial Excelle IL$179,322 Secretary-treasurer $23,000 $20,330 2024
Minne MN$182,257 Executive Director Beginning July $56,731 $51,888 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL cost of living and 2023 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 AL 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted2nd

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 (Kevin Simon) 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 53 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 2nd 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.