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PeerBasis
Compensation Comparability Determination

Friends Of Upland Choral Music

Executive Director / CEO

EIN 330791726
CA · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marisa Dubas, Executive Director / CEO ($7,200) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$520 total compensation of comparable organizations → $237,031 $7,200
$7,53710th
$19,59825th
$32,466Median
$62,84475th
$100,62790th
$7,200This org · 9th
p10$7,537
p25$19,598
p50$32,466
p75$62,844
p90$100,627
$7,200

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
Eccs Building Company MN$170,500 Chair $17,689 $21,391 2023
Lancaster-lebanon Education Foundat PA$168,501 Exec Dir At $92,968 $110,207 2024
Marine Military Academy Foundation TX$168,034 President $67,778 $80,594 2024
Westerville South Athletic Boosters OH$167,335 Concession C $6,000 $7,359 2025
Flt Holding Inc OK$165,816 President $5,608 $7,557 2023
University Of Northern California CA$165,491 President $30,000 $31,703 2023
Santa Rosa Academy Foundation CA$165,173 President $53,021 $54,424 2024
Savannah Classical Academy GA$179,227 Executive Di $110,557 $136,045 2023
The Fay School Endowment Fund TX$164,447 Head Of School $28,931 $35,418 2023
Mike Steele Foundation For Communities In Schools TX$180,023 President & Ceo $8,035 $9,555 2024
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $21,585 2024
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $17,009 2023
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $89,039 2023
Lee County Education Foundation NC$184,531 Executive Director $4,500 $5,690 2023
Chico Cheer All Stars Inc CA$184,735 Director And President $30,000 $30,794 2024
Cap And Gown Project AL$159,392 Executive Director $27,000 $34,673 2024
Nacs Foundation OH$159,133 Ceo $21,014 $26,457 2024
Cdu Foundation CA$158,600 Treasurer $35,190 $37,188 2023
Aggie Redrock Foundation UT$158,497 Treasurer $78,986 $93,619 2025
Sc Technology Center Inc MI$158,481 Director & President $188,886 $231,755 2024
Harbor Springs Ram Boosters MI$186,815 Treasurer $3,600 $4,417 2024
Microenterprise Collaborative CA$187,555 Executive Dir. $106,411 $112,453 2023
Icpi Foundation For Education And VA$155,870 President & Ceo $19,964 $23,590 2023
Hempfield Foundation PA$155,185 Executive Director $24,542 $29,092 2024
Pinkney Innovation Complex For Science & MD$152,797 Executive Director $41,024 $46,938 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 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 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 default9th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted8th

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 (Marisa Dubas) 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 100 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,200 is reasonable (approximately the 9th 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.