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PeerBasis
Compensation Comparability Determination

Southland Sings

Executive Director / CEO

EIN 954652153
CA · NTEE A6A0
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ann C Noriel, Executive Director / CEO ($32,866) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ann C Noriel — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,277 total compensation of comparable organizations → $270,228 $32,866
$5,66510th
$8,37425th
$15,283Median
$29,00675th
$53,94490th
$32,866This org · 73rd
p10$5,665
p25$8,374
p50$15,283
p75$29,006
p90$53,944
$32,866

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
Florida Grand Opera Inc FL$225,354 General Director, Ceo (Thru 10/2023) $241,986 $270,228 2024
New York Chinese Opera Society Inc NY$233,964 Executive Managing Directo $7,100 $7,852 2023
Pacific Musicworks WA$217,957 Artistic Director $5,476 $5,828 2024
Lyric Opera Of The North MN$253,372 Artistic Dir $45,600 $53,562 2024
Opera In Williamsburg Inc VA$265,950 Music Director $8,500 $9,756 2024
Opera Ithaca Incorporated NY$186,663 Managing Director $20,838 $22,383 2024
Boheme Opera Company Inc NJ$183,196 Managing Dir $14,400 $15,283 2024
Young Victorian Theatre Company MD$180,285 Director $5,000 $5,556 2024
Painted Sky Opera Inc OK$281,869 Trustee $6,600 $8,895 2023
The Opera Foundation Inc NY$170,550 Exec. Director $12,000 $12,890 2024
Denver Lyric Opera Guild CO$165,423 Treasurer $2,875 $3,277 2024
Ascanio's Purse CO$154,704 President $15,000 $17,603 2023
The Opera Atelier Inc FL$304,193 Executive Director $21,580 $24,810 2023
Opera Company Of Middlebury VT$317,657 Administrative Director Eff 11/2023 End 3/2024 $27,750 $33,202 2024
Nova Center For The Performing Arts MT$335,164 Executive Director $43,417 $54,199 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Ann C Noriel) 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 15 similarly situated organizations (Same NTEE sector (A6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,866 is reasonable (approximately the 73rd 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.