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PeerBasis
Compensation Comparability Determination

Alabama June Jam Inc

Executive Director / CEO

EIN 630828253
AL · NTEE A68Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Russell G Fowler, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Russell G Fowler — reported title “EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$108 total compensation of comparable organizations → $142,767 $75,000
$9,42210th
$18,60525th
$32,488Median
$45,63075th
$69,19090th
$75,000This org · 93rd
p10$9,422
p25$18,605
p50$32,488
p75$45,630
p90$69,190
$75,000

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
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $39,931 2023
Roots Of American Music OH$183,683 Executive Di $70,000 $70,443 2024
Hill Country Youth Orchestras Inc TX$185,192 Executive Director $41,166 $39,125 2024
Women In Music Inc NY$185,771 President $12,000 $10,303 2024
Washington Metropolitan VA$187,379 Executive Di $30,000 $27,522 2024
Laguna Beach Live CA$174,133 Ceo $42,000 $34,458 2024
Sacraprofana Inc CA$188,463 Director $2,000 $1,690 2023
Texas Early Music Project TX$172,531 Artistic Director $24,550 $27,009 2021
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $39,076 2024
Indexical Inc CA$171,200 Executive Di $48,954 $40,163 2024
The Coleman Chamber Music Association CA$171,101 Executive Director $85,273 $69,961 2024
Women In The Arts Inc National Womens IL$170,731 President $2,800 $2,693 2023
Tunefoolery Music Inc MA$170,482 Sec. (From 11/2024) (Treas. Prior)/co-exec. Dir. $13,060 $10,863 2025
St Marys Music Academy NC$170,173 Director $33,000 $32,397 2024
Joy For Generations TN$191,568 President $10,200 $10,488 2023
New Choral Society Of Central Westchester NY$193,599 Executive Director $18,500 $16,352 2023
Camfel Productions Inc CA$166,635 President $53,677 $44,038 2024
Anthropos Arts TX$195,584 Executive Officer $58,333 $55,441 2024
International Association Of Music Libraries Archives &Documentation WI$164,970 Secretary General $2,165 $2,148 2024
Beale Street Caravan Inc TN$163,951 Exec. Dir. $48,750 $50,126 2023
Make Music Nola LA$197,775 Executive Director $90,268 $92,006 2025
Oil Region Music Preservation Museum PA$162,981 Director $42,000 $39,795 2024
International Horn Society CA$199,373 Executive Director $44,000 $36,099 2024
The Spk Academy Of Music Inc AZ$199,553 Director $27,300 $24,945 2024
Indian Music Society Of Houston TX$200,686 Tabla Teacher $145,904 $142,767 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 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 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 default93rd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted92nd

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 (Russell G Fowler) 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 108 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 93rd 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.