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PeerBasis
Compensation Comparability Determination

Ladies Musical Club Of Seattle

Executive Director / CEO

EIN 916029353
WA · NTEE A68Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Whitney Henderson, Executive Director / CEO ($96,000) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $167,832 $96,000
$14,51010th
$28,99525th
$46,365Median
$67,62275th
$94,05890th
$96,000This org · 91st
p10$14,510
p25$28,995
p50$46,365
p75$67,622
p90$94,058
$96,000

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.

OrganizationStateTotal revenueTotal compSource
Kingston Chamber Music Festival At TheRI $275,012$64,260 990
Uil Music Region 24TX $274,907$26,010 990
Endless Mountain Music Festival IncPA $272,950$18,935 990
Copper Street Brass Quintet Non ProfitMN $277,682$58,061 990
School Of American MusicMI $272,137$14,243 990
Bach Society Of MinnesotaMN $277,880$58,273 990
Cormont MusicNH $279,064$15,367 990
Omaha Girls Rock IncNE $279,075$39,890 990
Swan Scaling Walls A Note At A TimePA $269,848$33,634 990
Tacoma Youth ChorusWA $281,483$53,268 990
EnvelopCA $267,859$102,234 990
Sweetwater Music Hall IncCA $282,170$67,972 990
Music City Artist DevelopmentCA $267,297$6,708 990
International Tuba Euphonium AssociationCT $266,921$25,503 990
The Impact ProjectNY $265,968$59,801 990
The Claflin Hill Music PerformanceMA $265,767$62,336 990
Girls Rock Des MoinesIA $265,402$40,701 990
The Big House Foundation IncGA $284,594$115,429 990
Close Encounters With MusicNY $284,653$100,929 990
New Orleans Arts & Cultural HostLA $264,844$51,656 990
Bay Youth Orchestras Of VirginiaVA $286,120$42,757 990
Renovation In Music EducationDC $262,501$120,169 990
Border CrossingMN $261,798$8,104 990
Prism Quartet IncorporatedNY $288,772$114,311 990
Boulder ChoraleCO $289,212$30,852 990

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 default91st
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted90th

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 (Whitney Henderson) 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 175 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,000 is reasonable (approximately the 91st 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). 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.