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PeerBasis
Compensation Comparability Determination

Baroque Chamber Orchestra Of Colorado

Executive Director / CEO

EIN 651257232
CO · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Miller, Executive Director / CEO ($7,946) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sandra Miller — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,775 total compensation of comparable organizations → $254,250 $7,946
$16,68010th
$59,66025th
$81,768Median
$88,68075th
$106,74190th
$7,946This org · 5th
p10$16,680
p25$59,660
p50$81,768
p75$88,680
p90$106,741
$7,946

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 CO 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
Global Leaders Inc CO$355,123 Executive Director $16,250 $16,680 2024
The Undergraduate Interfraternity CO$360,997 President $6,600 $6,775 2024
C I R C L E CO$330,568 Executive Director And Founder $80,000 $82,117 2024
Co-alas CO$322,886 Executive Dir. $58,122 $59,660 2024
Colorado Rising For Communities CO$372,469 Executive Di $80,195 $84,748 2023
Give Back Yoga Foundation CO$298,347 Executive Di $25,000 $25,661 2024
Homegrown Pathways Inc CO$288,768 Founder And President $85,521 $87,784 2024
Scd Enrichment Program CO$406,821 Founder/executive Director $80,000 $84,542 2023
Seemore Impact Labs CO$287,011 Chief Education Officer $90,208 $92,595 2024
Main Street Steamboat Springs Inc CO$274,514 Executive Director $72,468 $74,385 2024
Glowmundo Creations Inc CO$270,082 Executive Director / Presi $90,000 $95,110 2023
Native American Fitness Council CO$265,621 President & Ceo $70,000 $73,974 2023
Roots Family Center CO$441,622 Executive Director $106,741 $106,741 2025
High Country Home Educators CO$251,826 Secretary/assoc Executive Director $12,500 $13,210 2023
Empowerment International CO$250,981 Executive Director $61,969 $65,487 2023
Edgewater Collective CO$445,902 Executive Director $65,500 $69,219 2023
Routt County Riders CO$455,653 Executive Dir. $79,660 $81,768 2024
Law Schoolyes We Can CO$235,137 Executive Director $104,000 $109,905 2023
Charter Facility Solutions CO$478,719 Executive Director $240,590 $254,250 2023
Right On Mobile Education CO$484,553 Director $38,082 $39,090 2024
Roaring Fork Valley Early CO$484,731 Executive Di $88,680 $88,680 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Sandra 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 21 similarly situated organizations (Same NTEE sector (B90) + CO + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,946 is reasonable (approximately the 5th 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.