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PeerBasis
Compensation Comparability Determination

Resonance Vocal Ensemble

Executive Director / CEO

EIN 900530275
OR · NTEE A6E
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Shohei Kobayashi, Executive Director / CEO ($11,063) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,413 total compensation of comparable organizations → $236,909 $11,063
$14,73910th
$32,31625th
$47,698Median
$66,53875th
$87,41390th
$11,063This org · 8th
p10$14,739
p25$32,316
p50$47,698
p75$66,538
p90$87,413
$11,063

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 OR 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
Junior Chamber Music CA$281,240 Director $14,800 $14,126 2024
Alma NM$285,234 Outreach Dir $14,000 $16,643 2024
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $88,056 2023
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $3,413 2023
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $70,675 2025
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $36,671 2024
Suffolk County Music Educators NY$261,461 Treasurer $6,000 $5,993 2024
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $61,755 2023
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $4,854 2025
Community School Of The Arts TN$253,244 Executive Director $80,738 $93,804 2024
Youth Inspirations Theatre IN$250,899 President $47,371 $55,216 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $38,579 2024
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $87,138 2024
The Community Music School Of The VA$310,390 Executive Director $62,500 $66,702 2024
Performing Arts School Of Worcester Inc MA$310,983 Executive Director $72,189 $73,820 2023
Gaston School Of The Arts NC$311,220 Executive Di $36,302 $41,459 2024
Music In Schools Today CA$312,240 Executive Dir. $105,900 $101,075 2024
Crystal Theatre Inc CT$313,678 President, Artistic Director $29,140 $31,091 2023
The Music Academy PA$242,962 Director $32,984 $36,357 2024
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $51,097 2023
American Dance Institute NY$231,550 Executive Director $230,390 $236,909 2023
Bandwagon Institute For The Arts HI$230,121 President $27,665 $28,186 2023
Arconet PA$226,915 President And Artistic Dir $44,114 $47,372 2025
Nebraska Music Education NE$338,431 Executive Di $56,650 $67,347 2024
Conservatory Of Dance Inc IN$220,055 School Director $12,500 $15,001 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2025 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 OR 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted8th

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 (Shohei Kobayashi) 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 38 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,063 is reasonable (approximately the 8th 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.