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PeerBasis
Compensation Comparability Determination

Sacramento Preparatory Music Academy

Executive Director / CEO

EIN 810754644
CA · NTEE A6E
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Mcclara, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,169 total compensation of comparable organizations → $241,096 $52,000
$12,81710th
$25,22625th
$40,727Median
$67,38175th
$89,14590th
$52,000This org · 58th
p10$12,817
p25$25,226
p50$40,727
p75$67,381
p90$89,145
$52,000

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

OrganizationStateTotal revenueTotal compSource
American Dance InstituteNY $231,550$241,096 990
Bandwagon Institute For The ArtsHI $230,121$28,684 990
ArconetPA $226,915$3,169 990
The Music AcademyPA $242,962$37,000 990
Girls Write NashvilleTN $249,272$88,678 990
Conservatory Of Dance IncIN $220,055$15,266 990
Balmoral School Of Highland PipingPA $250,031$39,261 990
Youth Inspirations TheatreIN $250,899$56,193 990
Mode Music And Performing ArtsWA $218,302$25,921 990
Community School Of The ArtsTN $253,244$95,463 990
Thames Valley Music School IncCT $214,837$67,214 990
Richards Institute OfCA $213,781$42,738 990
Aerial Dance ChicagoIL $259,429$62,847 990
Center For The Dance TheatreCA $208,832$48,873 990
The Conservatoire IncGA $208,793$55,892 990
Suffolk County Music EducatorsNY $261,461$6,099 990
The Ballet School Of StamfordCT $265,615$71,924 990
Alabama Music Educators AssociationAL $203,705$26,046 990
Shubanjali School Of Performing ArtsNJ $269,769$89,612 990
Resonance Vocal EnsembleOR $279,404$11,259 990
Junior Chamber MusicCA $281,240$14,375 990
AlmaNM $285,234$32,231 990
Kapena School Of MusicHI $290,575$28,617 990
Oregon Suzuki InstituteOR $178,882$20,892 990
Ormao Dance Company IncCO $294,195$37,319 990

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 CA 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 default58th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted58th

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 (Benjamin Mcclara) 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 36 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 58th 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.