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PeerBasis
Compensation Comparability Determination

Ogden Friends Of Acoustic Music-ofoam

Executive Director / CEO

EIN 272564950
UT · NTEE A68
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Tanner, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 173 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michelle Tanner — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

173 organizations qualified on sector, size, and geography 173 within the band form the benchmarked peer set.

Distribution of comparable compensation

$535 total compensation of comparable organizations → $172,980 $12,000
$15,50310th
$33,74825th
$52,974Median
$72,16975th
$88,59290th
$12,000This org · 6th
p10$15,503
p25$33,748
p50$52,974
p75$72,169
p90$88,592
$12,000

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 UT 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
Tahoe School Of Music CA$435,812 Director $62,313 $51,065 2024
Music In World Cultures Inc PA$432,155 President And Chair Of The Board $14,250 $13,486 2024
Common Ground On The Hill Ltd MD$437,457 Executive Director $14,960 $13,274 2024
Mariachi Spectacular De Albuquerque NM$430,288 Chief Executive Officer $64,996 $66,343 2024
Windsync TX$428,641 Executive Director $54,027 $51,289 2024
Beyond Booking Inc NY$427,072 Executive Dir. $60,000 $51,455 2024
Greater Dallas Choral Society TX$442,475 Executive Dir. $34,500 $32,752 2024
Aimusic Us CA$424,303 Executive Director $90,750 $72,451 2025
Willamette Jazz Society OR$423,685 Executive Dir. $33,061 $29,998 2023
Yakima Music En Accion WA$423,598 Executive Director $72,018 $61,192 2024
Camerata Chicago Association IL$447,816 Executive Director $121,500 $113,360 2024
Table Grace Ministries NE$448,097 Ceo & Director $55,474 $58,297 2023
Creative Ability Development Inc NY$420,918 Vice Chair/executive Director $83,488 $73,712 2023
La Musica Di Asolo Inc FL$450,053 Executive Director $28,700 $24,928 2025
The Early Music Guild Of Seattle WA$451,123 Executive Director $62,882 $55,007 2023
Chamber Music Society Of St Louis Inc MO$418,086 Executive & Artistic Director $67,250 $67,598 2024
Femme House NY$452,396 President $53,600 $45,966 2024
Jazz At The Ballroom Inc CA$416,145 Executive Direc $2,414 $2,037 2023
I Am Music Inc CO$454,835 Executive Dir. $17,250 $15,697 2024
Young Artists Conservatory Of Music CA$459,777 Executive Director And Former Brd Director $28,000 $23,623 2023
Music At Gretna Inc PA$460,354 Executive Di $85,000 $80,444 2024
Vibe Of Portland OR$408,947 Executive Director, Founder, Board President $44,700 $39,396 2024
Sam First CA$460,597 Executive & Artistic Director $35,305 $28,932 2024
Youth Choirs Inc TX$460,601 President $128,750 $122,226 2024
Art Of Elan CA$461,100 Executive Director $78,916 $64,671 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Michelle Tanner) 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 173 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 6th 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.