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PeerBasis
Compensation Comparability Determination

Center For Music By People With Disabilities

Executive Director / CEO

EIN 731706500
MT · NTEE A6C
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Devan Km Kartha, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,311 total compensation of comparable organizations → $62,182 $36,000
$14,81010th
$16,15525th
$24,115Median
$36,45775th
$43,15790th
$36,000This org · 69th
p10$14,810
p25$16,155
p50$24,115
p75$36,457
p90$43,157
$36,000

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

OrganizationStateTotal revenueTotal compSource
Mistral Music IncMA $137,198$16,446 990
Magical Strings Of Youth NfpIL $128,512$14,085 990
Cedar Falls Band IncIA $123,132$3,311 990
One Achord Guitar Lessons IncCA $122,814$62,182 990
River City Drum Corp Cultural Arts Institute IncKY $111,932$44,352 990
Klezmer Music FoundationIL $161,844$23,713 990
Carpe Diem String QuartetOH $162,448$16,311 990
Parkway High School Band Boosters IncLA $108,314$24,516 990
Ensemble For The Romantic CenturyNY $99,658$15,535 990
Renovare Music IncOH $174,055$36,417 990
Kadima Conservatory Of Music IncCA $177,171$15,686 990
Miami Chamber Music SocietyFL $178,365$26,145 990
Wichita Falls Youth Symphony OrchestraTX $189,592$35,572 990
Sacramento Jazz Education FoundationCA $198,559$41,961 990
Cavani String QuartetOH $202,846$17,612 990
Boise Baroque IncID $203,674$36,576 990

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 MT 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 default69th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted69th

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 (Devan Km Kartha) 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 16 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 69th 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.