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PeerBasis
Compensation Comparability Determination

Wilmington Children's Chorus

Executive Director / CEO

EIN 844741937
DE · NTEE A6B
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lianna Magger, Executive Director / CEO ($60,043) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lianna Magger — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,531 total compensation of comparable organizations → $101,941 $60,043
$17,66310th
$34,52925th
$54,235Median
$69,64075th
$83,34490th
$60,043This org · 56th
p10$17,663
p25$34,529
p50$54,235
p75$69,640
p90$83,344
$60,043

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 DE 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
Salt Lake Choral Artists UT$341,175 Managing Direct $50,000 $50,764 2024
Jack Music Inc NY$338,095 Director $46,667 $41,832 2024
The Piatigorsky Foundation NY$331,767 Aristic Director/president $5,000 $4,614 2023
Arkansas Choral Directors AR$359,780 Exec Director $55,000 $61,327 2024
Roanoke Valley Childrens Choir Inc VA$360,633 Rvcc Director $74,106 $70,979 2024
Refugee Choir Project WA$327,706 Executive Director $94,274 $83,727 2024
Atlanta Master Chorale GA$325,611 Executive Director $61,000 $60,843 2024
The City Choir Of Washington DC$369,405 Artistic Director/ex Officio $80,000 $69,640 2024
Children's Chorus Of Maryland Inc MD$319,203 Excutive Director $85,261 $79,072 2024
Blue Heron Renaissance Choir Inc MA$314,922 Executive Di $49,847 $44,434 2024
The Talent Machine Company Inc MD$313,727 President $1,650 $1,531 2024
Singomaha Inc NE$379,388 Executive Di $75,000 $82,384 2023
The Girl Choir Of South Florida Inc FL$309,837 Exeuctive Artistic Director $48,667 $44,183 2025
National Choral Council Inc NY$306,582 Exec Director $74,000 $66,333 2024
Island Choral Experience WA$306,575 Director $90,000 $79,932 2024
Larimer Choral Society CO$299,706 Executive Di $28,750 $26,642 2025
San Luis Obispo Master Chorale CA$299,577 Executive Director (Non-voting) $18,146 $15,143 2025
Charlotte Master Chorale NC$299,056 Ex-officio $52,958 $54,282 2024
Central Dakota Children's Choir ND$298,536 Executive Di $35,525 $37,676 2025
Voena CA$390,949 Executive Director $110,167 $94,367 2024
The Glen Ellyn Children's Chorus IL$295,492 Executive Director $23,155 $22,582 2024
William Baker Choral Foundation Inc KS$291,526 Development Director $37,500 $40,188 2024
Choral Chameleon NY$291,315 Artistic Director $18,000 $16,612 2023
Miami Childrens Chorus Inc FL$398,251 Executive Director $48,600 $46,628 2023
Columbus & Central Ohio Children's OH$399,094 Managing Dir $57,225 $58,574 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted56th

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 (Lianna Magger) 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 57 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,043 is reasonable (approximately the 56th 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.