Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sacramento Master Singers

Executive Director / CEO

EIN 942850445
CA · NTEE A40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ralph E Hughes, Executive Director / CEO ($24,750) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ralph E Hughes — reported title “Artistic Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $111,209 $24,750
$11,34910th
$30,19825th
$55,187Median
$77,89975th
$88,25490th
$24,750This org · 18th
p10$11,349
p25$30,198
p50$55,187
p75$77,899
p90$88,254
$24,750

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
Associated Artists Of Pittsburgh PA$246,204 Executive Director $72,877 $84,164 2023
Clayart Guild Of The Hamptons Inc NY$245,843 Trustee $3,200 $3,252 2024
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $88,179 2024
Kansas City Artists Coalition MO$243,347 Executive Director $48,752 $59,798 2023
Lexington Art League Inc KY$239,202 Executive Director $56,100 $66,050 2025
Open Studios Inc CO$238,827 Executive Director $55,000 $61,075 2023
The Digs Chicago IL$263,945 Director $47,530 $52,561 2024
Vienna Arts Society Inc VA$235,835 Art Center D $15,000 $16,773 2023
Maine Crafts Association ME$233,069 Executive Director $20 $23 2023
The Artist Book Foundation MA$269,033 Executive Director $30,585 $30,916 2024
Cambridge Art Association MA$270,126 Executive Director $85,169 $86,090 2024
Art Saint Louis MO$270,260 Executive Director $20,184 $24,757 2023
Manhattan Graphics Center Inc NY$271,886 Board Member $5,850 $6,122 2023
The Sculpture Center OH$226,726 Executive Di $66,626 $81,722 2023
Martha's Vineyard Art Association MA$225,167 Gallery Dire $15,335 $15,959 2023
Gallery Route One CA$224,306 Executive Dir. $40,174 $39,021 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $39,079 2024
Artlink Inc IN$219,091 Executive Dir. $61,908 $73,437 2024
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $62,692 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $64,770 2023
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $11,930 2024
Alchemy Art Center WA$292,178 Co-director $32,270 $33,459 2023
Project Snap MI$205,925 Ceo $95,784 $111,209 2024
The Light Factory NC$294,949 Executive Di $46,442 $53,979 2024
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $67,441 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 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 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 default18th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted15th

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 (Ralph E Hughes) 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 60 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,750 is reasonable (approximately the 18th 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.