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PeerBasis
Compensation Comparability Determination

Moma Auxiliaries Inc

Executive Director / CEO

EIN 133975341
NY · NTEE A50I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Glenn D Lowry, Executive Director / CEO ($705,709) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Glenn D Lowry — reported title “President/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

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,114 total compensation of comparable organizations → $329,441 $705,709
$7,15910th
$12,65325th
$32,886Median
$60,58475th
$103,38990th
$705,709This org · 100th
p10$7,159
p25$12,653
p50$32,886
p75$60,584
p90$103,389
$705,709

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 NY 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
Booth Art Fund Inc GA$0 Director & Secretary $18,895 $20,422 2024
Smu Corp TX$0 President $55,993 $60,206 2024
Olney Theatre Center For The Arts Inc MD$0 Executive Director $12,410 $12,471 2024
Austin Children's Museum Holdings Inc TX$0 President & Treasurer $7,080 $7,613 2024
Four Hundred Beacon Corporation MA$0 Pres. & Executive Director $13,288 $12,835 2024
The Harold E Lemay Museum WA$0 Vice Chair & Ceo,aat $26,972 $25,957 2024
Hollywood Arts Building Qalicb NY$0 President $91,971 $89,332 2024
The Witte Title Holding Company TX$0 President $42,276 $45,457 2024
The Endowment For The Museum Of Fine TX$0 Director $314,496 $329,441 2025
The Stanford White Casino Theatre RI$0 President $39,163 $40,365 2024
The Murray Arts Center Foundation Inc GA$0 Head Of School $45,634 $48,049 2025
Harvest Time Ministries Usa CA$0 Director $69,700 $64,694 2024
Native Sisters Circle Inc CA$0 Ceo $1,200 $1,114 2024
Center Park Productions MI$0 President (Feb 25 - Jun 25) $31,282 $34,707 2024
Oromo Cultural Center WA$0 Director $24,000 $23,096 2024
Nynj Super Bowl Host Company Inc NJ$0 Executive Director/secretary $30,000 $28,791 2024
Drilling Company Theatrical Productions Inc NY$0 Producingartistic Director $20,000 $19,426 2024
The Holy Land Experience Ministries TX$0 Executive Pr $10,500 $11,290 2024
Connecticut Public Broadcasting Real CT$0 President $33,775 $35,045 2023
World War Ii Campaigns Inc LA$0 President $102,148 $124,475 2023
Institute Of Musical Art NY$0 Trustee $63,589 $63,589 2023
Irelands Great Hunger Museum Inc CT$0 Chairperson $58,752 $60,962 2023
World War Ii Pavilions Inc LA$0 President $102,148 $124,475 2023
Native Roots Global Fund CA$0 Officer $4,800 $4,587 2023
Berkeley Traditional Music Foundation CA$0 Interim Managing Director $6,778 $6,477 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Glenn D Lowry) 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 27 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $705,709 is reasonable (approximately the 100th 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.