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PeerBasis
Compensation Comparability Determination

St Matthews Music Guild

Executive Director / CEO

EIN 261383098
CA · NTEE X11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patricia Massey, Executive Director / CEO ($5,584) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Patricia Massey — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,191 total compensation of comparable organizations → $271,413 $5,584
$21,71810th
$38,12425th
$59,564Median
$87,04975th
$122,91990th
$5,584This org · 0th
p10$21,718
p25$38,124
p50$59,564
p75$87,049
p90$122,919
$5,584

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
Knowing Jesus Ministries Inc TN$440,098 Ceo $31,200 $37,980 2024
Il Muslim Civic Coalition IL$429,548 President $72,000 $84,395 2023
His Feet International PA$429,012 President $103,381 $122,919 2023
Emmaus Inn Ministries CA$473,034 Executive Dir. $126,770 $126,770 2024
Elim Park Legacy Foundation Inc CT$423,361 President $49,858 $54,137 2024
Porter Hills At Home MI$482,106 President & Chair Of Avenues Board/brio Ceo $31,878 $39,231 2023
A Ray Of Hope On Earth IL$415,365 President $231,551 $271,413 2023
Central European Christian TN$409,264 President $100,650 $126,140 2023
At Stake Ministries Inc KS$491,864 Director $80,559 $100,788 2024
Living River A Retreat On The AL$496,663 Executive Di $53,560 $68,989 2023
Bird Of Pray Foundation MT$498,120 President-executive Director $78,039 $97,419 2024
Agape Impact Ministries Inc TX$385,088 President / Executive Director $18,210 $21,718 2023
Dorothy Day Capital Corporation MN$379,641 Vp & Cfo At Catholic Charities $39,251 $46,242 2023
Church In Action - Germany AZ$374,449 Ceo $33,373 $38,267 2023
Friends Of Our Lady Of Martyrs Shrine NY$371,754 Executive Director $83,490 $89,950 2023
Iocc Foundation Incorporated MD$533,958 Executive Director And Ceo $59,731 $64,670 2024
Friends Of Nagoya Theological GA$548,219 Executive Di $58,953 $66,876 2025
Friendship West Faith Formula TX$551,093 Treasurer $15,000 $17,377 2024
Liberti Network Of Churches PA$330,951 President $30,844 $36,673 2023
Highpoint Community Ministries TX$327,344 Preschool Director $56,074 $64,958 2024
The Dream Center Of Columbus Inc MS$322,488 Executive Di $27,850 $36,983 2023
Foundation Of The Great Lakes Conference Churches Of God General OH$575,607 President $37,029 $45,419 2024
Awana Foundation IL$582,097 Secretary/treasurer, Aci Ceo $42,769 $48,694 2024
El Refugio Ministry Inc GA$314,037 Executive Director $64,210 $74,768 2024
Acts 18 Foundation Inc WI$586,982 President $72,040 $89,703 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted0th

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 (Patricia Massey) 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 31 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,584 is reasonable (approximately the 0th 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.