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PeerBasis
Compensation Comparability Determination

Etm-massachusetts Inc

Executive Director / CEO

EIN 823001062
MA · NTEE A68
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Adam Calus, Executive Director / CEO ($94,688) against every comparable organization that fit the selection criteria — 167 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Adam Calus — reported title “EXECTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

167 organizations qualified on sector, size, and geography 167 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $162,416 $94,688
$11,84710th
$25,50625th
$45,427Median
$66,07075th
$91,93790th
$94,688This org · 92nd
p10$11,847
p25$25,506
p50$45,427
p75$66,070
p90$91,937
$94,688

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 MA 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
Rock Central Inc WI$259,349 Executive Di $18,886 $21,319 2024
Border Crossing MN$261,798 Exec Director $85,906 $89,387 2025
Renovation In Music Education DC$262,501 President $119,086 $116,292 2023
Music In Place CA$258,414 Mkting Adm Off. $39,708 $37,062 2024
Mencius Society For The Arts Inc NY$256,991 Executive Di $34,793 $33,108 2025
New Orleans Arts & Cultural Host LA$264,844 Executive Di $42,000 $49,989 2024
Girls Rock Des Moines IA$265,402 Executive Director $33,280 $39,387 2024
The Claflin Hill Music Performance MA$265,767 Exec & Artistic Director $60,324 $60,324 2023
The Impact Project NY$265,968 Director $59,250 $57,871 2024
Opus Community Music School Inc MD$254,890 Executive Director/teacher $47,417 $47,917 2024
Guardians Of Sound PA$254,493 Executive Director $48,200 $51,955 2024
American Harp Society Inc MA$254,201 Executive Director $59,600 $59,600 2023
International Tuba Euphonium Association CT$266,921 Executive Director $24,996 $24,679 2025
Music City Artist Development CA$267,297 Executive Director $6,955 $6,491 2024
Envelop CA$267,859 Executive Dir. $106,000 $98,936 2024
Swan Scaling Walls A Note At A Time PA$269,848 Executive Director $29,330 $32,549 2023
Montana Chamber Music Society MT$249,956 Director $108 $122 2025
Mallarme Chamber Players Inc NC$249,676 Artistic Director $77,004 $86,002 2024
Contemporaneous Inc NY$249,614 Director $30,057 $29,358 2024
School Of American Music MI$272,137 Director/teacher $12,000 $13,783 2023
Endless Mountain Music Festival Inc PA$272,950 Executive Director $17,000 $18,324 2024
Asheville Music School Sound Education NC$247,759 Ex Officio $43,403 $47,225 2025
Campbell Learning Center Inc TX$246,185 Director $58,994 $65,670 2023
Uil Music Region 24 TX$274,907 Asst Exec Secretary $11,028 $11,617 2025
Ladies Musical Club Of Seattle WA$274,987 Executive Director $96,000 $92,903 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 MA 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 default92nd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted92nd

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 (Adam Calus) 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 167 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,688 is reasonable (approximately the 92nd 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.