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PeerBasis
Compensation Comparability Determination

Utah Youth Symphony Orchestra Assoc

Executive Director / CEO

EIN 870342402
UT · NTEE A25
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marty Mcmillan, Executive Director / CEO ($3,290) against every comparable organization that fit the selection criteria — 140 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marty Mcmillan — reported title “BOARD CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

140 organizations qualified on sector, size, and geography 140 within the band form the benchmarked peer set.

Distribution of comparable compensation

$145 total compensation of comparable organizations → $130,365 $3,290
$10,17010th
$24,30125th
$44,041Median
$60,72475th
$74,24790th
$3,290This org · 4th
p10$10,170
p25$24,301
p50$44,041
p75$60,724
p90$74,247
$3,290

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 UT 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
Greenwich Art Society Inc CT$260,507 President, Managing Direct $56,260 $50,061 2024
Photography Without Borders Inc PA$260,386 Executive Di $83,559 $81,416 2023
Hunakai Studio Of Fine Arts Inc MA$261,687 President $64,649 $56,762 2023
Borealis Art Guild MN$259,168 Director $8,000 $7,724 2023
Southwest Music Education Association CA$262,512 President $6,000 $4,790 2025
Miano Academy Of Art Inc FL$257,897 President Non Voting Member $68,771 $61,312 2024
The Institute For Art And Olfaction CA$257,075 Executive Director $43,650 $36,827 2023
Bob Mizer Foundation CA$256,316 President $48,800 $39,991 2024
Emerald Coast Honors Orchestra Foundation Inc FL$256,242 Secretary $3,900 $3,580 2023
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $70,870 2023
Professional Artistic Research Projects OH$265,853 Executive Director $42,000 $42,217 2024
Be Frank Foundation CO$255,229 Managing Director $69,420 $65,038 2023
Mountain Time Arts MT$266,610 Executive Dir. $86,068 $90,648 2023
Belvedere Series VA$254,087 Artistic Director $33,000 $29,459 2025
Chris Babcock Art Prep CA$267,281 President $64,835 $53,132 2024
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $60,683 2023
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $35,056 2024
Kalamazoo Book Arts Center MI$251,216 Director $40,000 $38,172 2025
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $47,777 2025
Aya Art Co CA$270,714 Officer $275 $232 2023
The Peacock Players Inc NH$250,630 Executive Di $61,154 $53,590 2024
Bas Fisher Invitational FL$271,264 Director & P $50,000 $44,577 2024
Active Cultures CA$249,844 Executive Director $74,250 $60,847 2024
Art Access UT$248,757 Executive Director $72,081 $70,013 2024
Girls Rock Charlotte NC$248,411 Executive Dir. $30,630 $30,923 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Marty Mcmillan) 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 140 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,290 is reasonable (approximately the 4th 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.