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PeerBasis
Compensation Comparability Determination

Summerbella

Executive Director / CEO

EIN 926511416
CA · NTEE A6E
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tod Todd, Executive Director / CEO ($24,000) 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 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tod Todd — reported title “Trustee”, 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

$5,085 total compensation of comparable organizations → $154,082 $24,000
$29,99210th
$43,03925th
$65,581Median
$81,18275th
$114,39090th
$24,000This org · 5th
p10$29,992
p25$43,039
p50$65,581
p75$81,182
p90$114,390
$24,000

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 CA 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
Csehy Summer School Of Music PA$455,372 Executive Director $62,237 $71,876 2024
Gabriela Lena Frank Creative CA$442,499 President $121,801 $125,399 2023
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $42,906 2024
Portland Actors Conservatory OR$433,940 Board Member $60,123 $66,570 2023
Pioneer School Of Drama KY$470,967 Co-president/managing Director $20,800 $25,879 2024
Young Actors Theater Inc CA$476,689 Executive Director $67,981 $69,989 2023
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $37,708 2023
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $64,633 2024
Wirth Center For The Performing Art MN$486,629 Executive Di $48,000 $53,511 2025
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $53,773 2024
Pan American Dance Foundation Inc NY$496,732 Vice - President $28,800 $30,138 2024
Community Music School NY$498,574 Executive Director $61,750 $66,528 2023
Bronx School For Music Inc NY$501,301 President $59,044 $63,613 2023
Christian Youth Theater Fredericksburg VA$505,159 Director $55,935 $62,545 2024
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $85,033 2024
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $41,351 2025
Ali Akbar College Of Music CA$377,532 President $39,386 $40,549 2023
Ascendance Pole And Aerial Arts WA$534,703 Vice Preside $64,769 $69,138 2023
Coro De Ninos De San Juan PR$550,163 Administrator $28,800 $29,651 2023
Community Music School Inc NC$550,768 Executive Director $94,750 $113,378 2024
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $56,674 2024
Claude Mcneal's Musical Theatre Training IN$556,577 President And Ceo $73,000 $89,152 2024
Nebraska Music Education NE$338,431 Executive Di $56,650 $70,562 2024
The Center For Theater Arts PA$568,090 Executive Di $133,419 $154,082 2024
Artsup La CA$576,170 Executive Director $75,000 $75,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 CA 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 default5th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Tod Todd) 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 $24,000 is reasonable (approximately the 5th 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.