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PeerBasis
Compensation Comparability Determination

Hill Country Youth Orchestras Inc

Executive Director / CEO

EIN 742911522
TX · NTEE A68
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Lee, Executive Director / CEO ($41,166) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Patricia Lee — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$113 total compensation of comparable organizations → $150,214 $41,166
$10,30610th
$18,17925th
$34,182Median
$51,41075th
$73,96690th
$41,166This org · 60th
p10$10,306
p25$18,179
p50$34,182
p75$51,410
p90$73,966
$41,166

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
Women In Music Inc NY$185,771 President $12,000 $10,840 2024
Roots Of American Music OH$183,683 Executive Di $70,000 $74,118 2024
Washington Metropolitan VA$187,379 Executive Di $30,000 $28,957 2024
Sacraprofana Inc CA$188,463 Director $2,000 $1,777 2023
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $42,014 2023
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $78,912 2025
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $41,114 2024
Joy For Generations TN$191,568 President $10,200 $11,035 2023
New Choral Society Of Central Westchester NY$193,599 Executive Director $18,500 $17,205 2023
Anthropos Arts TX$195,584 Executive Officer $58,333 $58,333 2024
Laguna Beach Live CA$174,133 Ceo $42,000 $36,256 2024
Make Music Nola LA$197,775 Executive Director $90,268 $96,805 2025
Texas Early Music Project TX$172,531 Artistic Director $24,550 $28,418 2021
Indexical Inc CA$171,200 Executive Di $48,954 $42,259 2024
The Coleman Chamber Music Association CA$171,101 Executive Director $85,273 $73,610 2024
International Horn Society CA$199,373 Executive Director $44,000 $37,982 2024
The Spk Academy Of Music Inc AZ$199,553 Director $27,300 $26,247 2024
Women In The Arts Inc National Womens IL$170,731 President $2,800 $2,833 2023
Tunefoolery Music Inc MA$170,482 Sec. (From 11/2024) (Treas. Prior)/co-exec. Dir. $13,060 $11,430 2025
St Marys Music Academy NC$170,173 Director $33,000 $34,087 2024
Indian Music Society Of Houston TX$200,686 Tabla Teacher $145,904 $150,214 2023
La Donna Musicale Inc MA$200,800 Executive Di $58,150 $52,238 2024
Chiarina DC$201,516 Co-president $34,750 $29,699 2025
Methow Music Festival Association WA$201,532 Executive Director $10,540 $9,434 2024
Camfel Productions Inc CA$166,635 President $53,677 $46,336 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 default60th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Patricia Lee) 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 114 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,166 is reasonable (approximately the 60th 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.