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PeerBasis
Compensation Comparability Determination

Singers Minnesota Choral Artists

Executive Director / CEO

EIN 800084714
MN · NTEE A6B
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Matthew Culloton, Executive Director / CEO ($71,902) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Culloton — reported title “Exec and Artistic 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

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,603 total compensation of comparable organizations → $111,606 $71,902
$15,89610th
$23,73925th
$44,683Median
$63,50675th
$83,07590th
$71,902This org · 84th
p10$15,896
p25$23,739
p50$44,683
p75$63,506
p90$83,075
$71,902

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
Chandler Childrens Choir Inc AZ$281,311 Executive/artistic Director $30,417 $30,388 2024
Lake Superior Youth Chorus Inc MN$278,979 Choir Coordinator $19,231 $19,231 2025
The Choralis Foundation VA$287,316 Artistic Dir $55,000 $56,795 2023
Pittsburgh Youth Chorus PA$275,725 Executive Dir. $65,958 $68,328 2024
Choral Chameleon NY$291,315 Artistic Director $18,000 $17,396 2023
William Baker Choral Foundation Inc KS$291,526 Development Director $37,500 $42,085 2024
The Glen Ellyn Children's Chorus IL$295,492 Executive Director $23,155 $23,648 2024
Central Dakota Children's Choir ND$298,536 Executive Di $35,525 $39,454 2025
Saginaw Choral Society Inc MI$266,006 Executive Di $50,000 $53,611 2024
Charlotte Master Chorale NC$299,056 Ex-officio $52,958 $56,843 2024
San Luis Obispo Master Chorale CA$299,577 Executive Director (Non-voting) $18,146 $15,858 2025
Larimer Choral Society CO$299,706 Executive Di $28,750 $27,899 2025
Golden Gate Boys Choir CA$264,289 Artistic Director $26,000 $24,011 2023
Yale Alumni Chorus Foundation Inc CT$262,203 Admin. Director $66,589 $64,858 2024
James Toland Vocal Arts CA$261,470 Executive Dir. $45,000 $40,366 2024
Island Choral Experience WA$306,575 Director $90,000 $83,704 2024
National Choral Council Inc NY$306,582 Exec Director $74,000 $69,463 2024
Baltimore Childrens Choir Inc MD$257,972 Artistic Director $16,818 $15,912 2025
Peninsula Cantare A California Nonprofit Benefit Corporation CA$257,317 Artistic Director $64,008 $57,416 2024
The Girl Choir Of South Florida Inc FL$309,837 Exeuctive Artistic Director $48,667 $46,269 2025
The Talent Machine Company Inc MD$313,727 President $1,650 $1,603 2024
Blue Heron Renaissance Choir Inc MA$314,922 Executive Di $49,847 $46,532 2024
Children's Chorus Of Maryland Inc MD$319,203 Excutive Director $85,261 $82,805 2024
Bach Cantata Choir OR$243,472 President & Artistic Director $5,000 $4,823 2024
Chattanooga Boys Choir TN$243,379 Finance Director $42,292 $44,990 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2025 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 default84th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted84th

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 (Matthew Culloton) 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 58 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,902 is reasonable (approximately the 84th 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.