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PeerBasis
Compensation Comparability Determination

Tacoma Youth Chorus

Executive Director / CEO

EIN 911514858
WA · NTEE A68Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nicholas Lockey, Executive Director / CEO ($53,700) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nicholas Lockey — reported title “Managing Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$123 total compensation of comparable organizations → $163,016 $53,700
$13,75710th
$28,00325th
$46,591Median
$66,74075th
$92,51490th
$53,700This org · 60th
p10$13,757
p25$28,003
p50$46,591
p75$66,740
p90$92,514
$53,700

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 WA 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
Sweetwater Music Hall Inc CA$282,170 Executive Dir. $68,454 $66,022 2023
Omaha Girls Rock Inc NE$279,075 Executive Director $33,205 $38,745 2024
Cormont Music NH$279,064 Executive Dir. $14,600 $14,625 2024
The Big House Foundation Inc GA$284,594 Executive Di $99,832 $112,117 2023
Close Encounters With Music NY$284,653 Artistic Director $100,000 $98,034 2024
Bach Society Of Minnesota MN$277,880 Executive Director $52,800 $56,601 2024
Copper Street Brass Quintet Non Profit MN$277,682 Executive Program Director $54,000 $56,396 2025
Bay Youth Orchestras Of Virginia VA$286,120 Executive Di $40,696 $41,531 2025
Kingston Chamber Music Festival At The RI$275,012 Executive Director (Former) $60,000 $62,417 2024
Ladies Musical Club Of Seattle WA$274,987 Executive Director $96,000 $93,246 2024
Uil Music Region 24 TX$274,907 Asst Exec Secretary $11,028 $11,660 2025
Prism Quartet Incorporated NY$288,772 Executive Director $113,258 $111,031 2024
Boulder Chorale CO$289,212 Artistic Director, Adult Choirs $28,807 $29,968 2024
The Music Education Group Inc GA$289,733 Executive Director $48,000 $52,360 2024
Endless Mountain Music Festival Inc PA$272,950 Executive Director $17,000 $18,392 2024
Moravian Music Foundation NC$290,125 Executive Di $80,698 $90,461 2024
School Of American Music MI$272,137 Director/teacher $12,000 $13,834 2023
Dal Niente New Music Nfp IL$292,067 Executive Director $49,996 $53,325 2024
Chamber Music Raleigh Inc NC$292,644 Executive Director $36,000 $40,355 2024
Swan Scaling Walls A Note At A Time PA$269,848 Executive Director $29,330 $32,669 2023
American Traditions Vocal GA$293,192 Executive Di $67,492 $71,725 2025
Los Angeles Youth Symphony Orchestra CA$293,994 President And Program Director $102,000 $98,377 2023
Thingny NY$294,182 Podcast Director $70,000 $66,855 2025
Envelop CA$267,859 Executive Dir. $106,000 $99,301 2024
Music City Artist Development CA$267,297 Executive Director $6,955 $6,515 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default60th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted60th

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 (Nicholas Lockey) 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 174 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,700 is reasonable (approximately the 60th 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.