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PeerBasis
Compensation Comparability Determination

Oklahoma Youth Orchestras Inc

Executive Director / CEO

EIN 731164786
OK · NTEE A6E0
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kristine Markes, Executive Director / CEO ($66,682) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,988 total compensation of comparable organizations → $120,830 $66,682
$19,99910th
$29,61125th
$49,047Median
$57,21775th
$84,21990th
$66,682This org · 82nd
p10$19,999
p25$29,611
p50$49,047
p75$57,217
p90$84,219
$66,682

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 OK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Chehalis Ballet CenterWA $379,402$32,427 990
Ali Akbar College Of MusicCA $377,532$43,242 990
Oregon International Ballet AcademyOR $407,407$42,168 990
Pakachoag Music School Of GreaterMA $418,001$50,684 990
Labanbartenieff Institute Of MovementNY $418,184$29,571 990
Portland Actors ConservatoryOR $433,940$52,203 990
Flying Gravity Circus IncNH $345,186$44,443 990
Gabriela Lena Frank CreativeCA $442,499$98,337 990
Nebraska Music EducationNE $338,431$55,334 990
SummerbellaCA $449,043$18,821 990
Csehy Summer School Of MusicPA $455,372$56,364 990
Pierre Monteux Memorial FoundationME $457,727$33,647 990
Crystal Theatre IncCT $313,678$25,546 990
Pioneer School Of DramaKY $470,967$20,294 990
Music In Schools TodayCA $312,240$83,046 990
Gaston School Of The ArtsNC $311,220$34,064 990
Performing Arts School Of Worcester IncMA $310,983$60,652 990
The Community Music School Of TheVA $310,390$54,804 990
Young Actors Theater IncCA $476,689$54,885 990
State Street Academy Of Music At St LawrencePA $303,596$3,988 990
Wirth Center For The Performing ArtMN $486,629$41,963 990
Ormao Dance Company IncCO $294,195$30,130 990
Kapena School Of MusicHI $290,575$23,104 990
Pan American Dance Foundation IncNY $496,732$23,634 990
Community Music SchoolNY $498,574$52,171 990

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 OK 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 default82nd
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted82nd

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 (Kristine Markes) 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 39 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,682 is reasonable (approximately the 82nd 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). 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.