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PeerBasis
Compensation Comparability Determination

Hued Songs Inc

Executive Director / CEO

EIN 843259140
FL · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kunya Rowley, Executive Director / CEO ($51,600) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kunya Rowley — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $157,385 $51,600
$15,50810th
$34,30225th
$57,788Median
$76,37375th
$101,18790th
$51,600This org · 42nd
p10$15,508
p25$34,302
p50$57,788
p75$76,373
p90$101,187
$51,600

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 FL 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
Ethel's Foundation For The Arts Inc NY$476,928 Director $65,250 $64,617 2023
Les Delices OH$478,951 Executive Di $73,568 $80,807 2025
Cypress Creek Foundation For The TX$482,142 Executive Di $67,500 $71,875 2024
New Mexico Jazz Workshop Inc NM$482,828 Director $62,345 $71,380 2024
Bitterroot Performing Arts Council Inc MT$468,455 Executive Dir. $21,376 $23,896 2025
Pittsburgh International Folk Arts Institute PA$487,691 Executive Director $38,000 $41,530 2023
Marion Art Center Inc MA$487,843 Executive Dir. $77,171 $73,819 2024
Notable Music And Arts Organization CA$490,000 Officer, Director $30,000 $27,575 2024
Wr Arts Inc NY$492,198 President $66,245 $63,721 2024
Performing Arts Houston Foundation TX$497,303 Ceo - Performing Arts Hous $13,284 $14,562 2023
Gatherings On The Green Inc WI$501,543 Vice President/interim Exec Dir $82,500 $94,425 2023
Kern Dance Alliance CA$501,948 Executive Dir. $112,308 $103,232 2024
Starling Productions Inc NY$502,696 Executive Director $132,655 $127,600 2024
Basque Foundation Inc ID$448,587 Secretary/tr $13,071 $15,239 2023
Vocal Arts Society DC$503,514 Generaldirector $110,600 $106,365 2023
Girls Make Beats Inc FL$504,013 President $135,417 $135,417 2024
Marquee Youth Stage IL$439,452 Executive Dir. $61,154 $63,998 2024
Delaware Shakespeare Festival Inc DE$514,084 Managing Director $1,500 $1,609 2023
Valley Of The Moon Music Festival CA$516,882 Other $39,983 $36,752 2024
Oxford Community Arts Center OH$516,887 Exec Dir $51,200 $57,725 2024
Phantom Projects Educ Theater CA$516,942 Art Director $62,000 $56,989 2024
Cincinnati Children's Choir OH$431,289 Executive Director $44,425 $48,796 2025
Audacity Performing Arts Project Inc CA$520,814 Ceo $105,000 $94,026 2025
Urban Music Theatre Inc IN$430,269 Executive Director/vice Chairman $40,000 $44,902 2024
Portland Taiko OR$430,188 Board Member $1,025 $1,013 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default42nd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted42nd

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 (Kunya Rowley) 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 132 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,600 is reasonable (approximately the 42nd 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.