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PeerBasis
Compensation Comparability Determination

Open Tone Music

Executive Director / CEO

EIN 273088230
OH · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Garrett, Executive Director / CEO ($45,928) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Garrett — reported title “Program 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

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,822 total compensation of comparable organizations → $266,211 $45,928
$11,42910th
$32,47425th
$50,857Median
$68,25475th
$85,73590th
$45,928This org · 45th
p10$11,429
p25$32,474
p50$50,857
p75$68,254
p90$85,735
$45,928

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 OH 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
Spaceflight Mission TX$371,544 Founding Board Member $41,250 $38,958 2024
National Association Of Women NY$371,048 Executive Di $42,940 $36,635 2024
Higher Works Collaborative MN$372,381 Exec Adminis $37,671 $36,183 2023
Forward Progress Arts & Entertainment Centers Inc TX$372,833 Executive Director $23,050 $21,769 2024
Mnff Inc VT$377,160 Executive Di $18,846 $17,910 2024
National Association Of Presidential TX$362,974 Executive Director $72,500 $66,707 2025
D2is Foundation CA$382,720 President $40,327 $33,849 2023
Native Peoples Action Community Fund AK$355,456 Executive Dir. $3,126 $2,822 2024
Henderson Chamber Of Commerce NV$390,603 Ed Of Founda $9,089 $8,602 2024
Demolay International 73000 Northern California CA$390,765 Executive Director $81,946 $68,782 2023
Colorado Springs Community Ventures Inc CO$391,700 Chief Executive Officer $21,010 $19,021 2024
Landmark Events Inc FL$392,181 President $91,000 $78,632 2025
Oregon Walks OR$392,591 Executive Di $80,519 $72,683 2023
Drag Story Hour CA$349,890 E.d. To 12/23 $66,058 $53,855 2024
De Colores Arts CA$393,608 Executive Director $132,613 $108,116 2024
Carlton Landing Charitable Foundation OK$397,725 Executive Dir. (Thru May) $9,000 $9,633 2023
Sol Treasures Inc CA$343,778 Executive Dir. $83,334 $67,940 2024
Los Angeles Indigenous Peoples' Alliance CA$336,000 Director $6,000 $4,892 2024
Women & Family Life Center Inc CT$408,164 Executive Director $105,925 $96,540 2023
Creativeone Productions Inc FL$408,596 President $66,000 $60,268 2023
Splashes Of Hope Inc NY$409,705 Founder/ceo $80,000 $68,253 2024
Connectfaith Inc NY$330,383 Executive Director $48,000 $40,952 2024
Hopewell Music Cooperative-north MN$323,455 Executive Director $40,778 $38,043 2024
West Hartford Art League Inc CT$419,447 Executive Di $70,079 $60,438 2025
Mizna MN$322,960 Executive Director $83,270 $77,685 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default45th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted47th

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 (Matt Garrett) 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 108 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,928 is reasonable (approximately the 45th 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.