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PeerBasis
Compensation Comparability Determination

Market Square Concerts

Executive Director / CEO

EIN 222570747
PA · NTEE A68Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ya-ting Chang, Executive Director / CEO ($32,000) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ya-ting Chang — reported title “CO-DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$117 total compensation of comparable organizations → $132,565 $32,000
$13,84910th
$29,73825th
$47,901Median
$66,36775th
$88,09490th
$32,000This org · 29th
p10$13,849
p25$29,738
p50$47,901
p75$66,367
p90$88,094
$32,000

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 PA 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
Master Musicians Festival Inc KY$323,246 Executive Di $54,799 $60,600 2024
Cellobello Inc MA$323,408 Executive Director $101,952 $94,300 2024
Music In The Somerset Hills Inc NJ$318,720 Artistic Director $65,141 $59,865 2024
United States Open Music Competition CA$318,411 President $1,000 $888 2024
Rain City Rock Camp For Girls WA$317,881 Executive Dir. $76,489 $70,488 2024
Mount Desert Festival Of Chamber Music ME$325,266 Executive Director $13,140 $13,943 2023
Overture Band Programs Inc WI$325,285 President/treas. $72,755 $76,193 2025
Braver Players Musical Theater Foundation CA$326,173 President $50,000 $44,440 2024
Keeping The Blues Alive Foundation FL$326,367 President $41,958 $41,770 2023
Moon & Stars Foundation CO$326,461 Executive Director $40,498 $38,940 2025
Keys Corp NY$316,049 Executive Director $43,378 $41,538 2023
Danbury Music Centre CT$327,415 President $14,615 $13,741 2025
Make Music Alliance Inc NY$328,374 Executive Director $9,692 $8,782 2025
Goat In The Road Productions LA$329,022 Co-artistic Director $52,916 $58,429 2025
Baton Rouge Blues Festival & Foundation LA$313,533 Executive Director $72,000 $81,605 2024
Idaho Music Educators Association Inc ID$311,720 Executive Director (Non-voting) $21,000 $22,995 2024
Anthology Of Recorded Music Inc NY$330,999 Vice President & Secretary $112,450 $107,680 2023
Baltimore Classical Guitar Society Inc MD$307,151 President $70,000 $65,625 2025
Colajazz Foundation SC$306,593 Director $45,000 $49,749 2023
Kelly Music For Life PA$336,039 President $39,000 $40,032 2024
Southwood Band Booster Club LA$305,948 Director $5,310 $6,018 2024
Music At Kohl Mansion Inc CA$336,836 Exec. Dir. $90,417 $82,737 2023
Sarasota Music Conservatory Inc FL$305,622 Director (Appt. 2/24) $600 $580 2024
Virginia Chamber Music Foundation VA$337,034 Coartistic Director $8,000 $7,951 2024
Academie Musique TX$338,017 Director $45,743 $45,884 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default29th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted28th

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 (Ya-ting Chang) 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 189 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,000 is reasonable (approximately the 29th 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.