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

Terezin Music Foundation Inc

Executive Director / CEO

EIN 043094768
MA · NTEE A76Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Ludwig, Executive Director / CEO ($25,000) against the 2000 closest of 3,018 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

3,018 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $332,704 $25,000
$12,69610th
$32,36725th
$55,901Median
$76,62875th
$97,93990th
$25,000This org · 19th
p10$12,696
p25$32,367
p50$55,901
p75$76,628
p90$97,939
$25,000

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 MA 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
Moon & Stars Foundation CO$326,461 Executive Director $40,498 $43,214 2025
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $15,408 2024
Keeping The Blues Alive Foundation FL$326,367 President $41,958 $46,354 2023
Santa Barbara Festival Ballet CA$326,642 Conservatory Director $17,262 $17,027 2024
Plaza Media Arts Center Inc NY$326,304 Executive Dir. $100,769 $104,012 2024
Public Multimedia Inc NJ$326,796 President $112,615 $114,852 2024
The Food Alliance OR$326,179 Past Exec. Dir. $78,378 $83,141 2024
Braver Players Musical Theater Foundation CA$326,173 President $50,000 $49,317 2024
Unison Learning Center Inc NY$326,868 Executive Director $63,000 $66,948 2023
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $51,418 2024
La Raza Historical Society Of Santa Clara Valley CA$325,923 Director $12,000 $12,185 2023
Ancient Art Archive TN$327,112 Director $75,000 $90,050 2024
Cyprus American Archaeological Research VA$325,875 Executive Director $66,417 $75,416 2023
Friends Of Linden Hill Inc MN$327,202 Executive Director $71,521 $80,724 2024
International Media Project CA$325,761 Executive Director $101,554 $100,168 2024
The Vigil Project Inc LA$327,253 Director $71,854 $90,377 2024
Schmahl Science Workshops Inc CA$325,715 Executive Director $18,201 $17,953 2024
Signal Return Inc MI$327,321 Artistic Director $72,422 $85,386 2024
Atlanta Master Chorale GA$325,611 Executive Director $61,000 $70,060 2024
Danbury Music Centre CT$327,415 President $14,615 $15,249 2025
New Castle Senior Center Inc DE$325,580 Executive Director $90,716 $98,847 2025
Museum Village Of Old Smith's Clove Inc NY$327,502 Executive Director $28,434 $30,216 2023
Historic Boulder Inc CO$325,467 Executive Di $42,120 $46,133 2024
Rocky Mountain Quilt Museum CO$327,608 Executive Director $71,500 $80,627 2023
The Capitol Symphonic Youth Orchestras Inc VA$327,611 Executive Director $50,400 $55,587 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted18th

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 (Mark Ludwig) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 19th 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.