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PeerBasis
Compensation Comparability Determination

Texas Choral Directors Association

Executive Director / CEO

EIN 742081142
TX · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Lott, Executive Director / CEO ($97,978) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharon Lott — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,080 total compensation of comparable organizations → $262,510 $97,978
$16,67810th
$41,28125th
$66,532Median
$90,49475th
$133,96090th
$97,978This org · 81st
p10$16,678
p25$41,281
p50$66,532
p75$90,494
p90$133,960
$97,978

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 TX 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
Strategic Education International VA$419,700 Executive Director $194,240 $193,026 2023
Literacy Network Of South Berkshire Inc MA$419,592 Executive Director $100,534 $90,313 2024
Voca Center Inc NY$421,632 Director/president $126,710 $114,463 2024
Financial Health Institute Npo CO$416,846 Founding Dir $24,000 $23,006 2024
Professional Psych Seminars CA$412,099 Pres & Director $51,900 $43,647 2025
Texas Apartment Association Education TX$412,003 Ceo $50,298 $50,298 2024
Why Not Win Institute Inc AL$411,158 Former - Ed $85,000 $91,800 2024
Write Around Portland OR$409,223 Executive Di $79,507 $75,991 2023
Maker Works Community Workshops MI$431,266 Executive Di $19,392 $20,010 2024
Economic Growth Business Incubator TX$406,170 Executive Director $93,588 $93,588 2024
Florida Emergency Medicine Foundation FL$406,010 Former Ceo & Executive Director $27,692 $26,775 2023
Maimonides Heritage Center Ltd NY$435,255 Founder & Dean $65,000 $58,717 2024
Nccpa Health Foundation Inc GA$435,893 President And Ceo, Nccpa $93,946 $94,432 2024
Heartland Institute Of Financial Education CO$402,262 Former Director $51,498 $50,823 2023
Olami Arizona Inc AZ$402,105 Brumer $70,833 $68,101 2024
Women's Rural Entrepreneurial NH$399,440 Executive Di $55,523 $49,931 2025
Calcpa Institute CA$398,027 President And Ceo $16,587 $14,318 2024
Massachusetts Center For The Book Inc MA$444,618 Executive Director $88,250 $77,234 2025
American Association Of Public Health NY$388,966 Executive Director $15,000 $13,550 2024
Western Montana Professional Learning MT$450,600 Co-director $17,883 $19,840 2023
Des-cpr Inc PA$451,312 Executive Director $60,515 $60,329 2024
Friends Of The Castle Inc OH$386,386 Executive Director $57,976 $63,199 2023
Southern California Regional Transit CA$455,596 Executive Dir. $163,500 $141,139 2024
Molokai Homestead Farmers Alliance HI$383,519 President $3,150 $2,819 2024
The Workwell Partnership NJ$455,944 Executive Dir. $46,250 $41,281 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 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 TX 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 default81st
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted74th

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 (Sharon Lott) 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 145 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,978 is reasonable (approximately the 81st 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.