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PeerBasis
Compensation Comparability Determination

The Mount Calvary Academy Of Music

Executive Director / CEO

EIN 743227387
MN · NTEE A6E
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Lechelt, Executive Director / CEO ($49,956) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Lechelt — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,734 total compensation of comparable organizations → $216,914 $49,956
$16,55410th
$22,07025th
$35,323Median
$48,53675th
$64,33490th
$49,956This org · 74th
p10$16,554
p25$22,070
p50$35,323
p75$48,536
p90$64,334
$49,956

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 MN 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
Cygnus Creative Arts Centre Inc NJ$166,872 Artistic Dir $23,650 $20,819 2025
Clarkston Conservatory Of Music Inc MI$173,865 Director $16,465 $17,199 2024
Oregon Suzuki Institute OR$178,882 Director $20,000 $18,797 2024
The Conservatory Of Central Illinois IL$156,070 Executive Director $14,047 $13,976 2024
Alabama Music Educators Association AL$203,705 Executive D $22,000 $23,433 2025
The Conservatoire Inc GA$208,793 President $48,000 $50,287 2023
Center For The Dance Theatre CA$208,832 President $48,873 $43,972 2023
Richards Institute Of CA$213,781 Executive Di $44,000 $38,451 2024
Thames Valley Music School Inc CT$214,837 Admin. Direc $63,729 $60,472 2024
Mode Music And Performing Arts WA$218,302 Founder $25,000 $23,321 2023
Conservatory Of Dance Inc IN$220,055 School Director $12,500 $13,734 2023
Arconet PA$226,915 President And Artistic Dir $44,114 $43,374 2025
Bandwagon Institute For The Arts HI$230,121 President $27,665 $25,807 2023
American Dance Institute NY$231,550 Executive Director $230,390 $216,914 2023
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $46,785 2023
The Music Academy PA$242,962 Director $32,984 $33,288 2024
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $79,784 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $35,323 2024
Youth Inspirations Theatre IN$250,899 President $47,371 $50,556 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default74th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted74th
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 (Mary Lechelt) 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 19 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,956 is reasonable (approximately the 74th 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.