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PeerBasis
Compensation Comparability Determination

Macon Pops Inc

Executive Director / CEO

EIN 471312704
GA · NTEE A69
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Stephen Moretti, Executive Director / CEO ($48,500) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,143 total compensation of comparable organizations → $97,032 $48,500
$12,70110th
$20,79425th
$36,043Median
$50,44775th
$65,37990th
$48,500This org · 72nd
p10$12,701
p25$20,794
p50$36,043
p75$50,447
p90$65,379
$48,500

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 GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Metropolitan Youth Symphony IncMI $236,483$36,380 990
Chamber Music OcCA $243,060$15,085 990
Symphony Of The RedwoodsCA $234,665$14,086 990
South Coast SymphonyCA $234,409$19,463 990
Arapahoe Philharmonic IncCO $245,061$69,772 990
Black Hills Symphony Orchestra SocietySD $246,108$34,378 990
East County Youth SymphonyCA $233,133$37,787 990
Douglas County Youth Orchestra IncCO $246,704$39,829 990
Oregon East SymphonyOR $248,785$1,143 990
Experiential Orchestra IncNY $230,111$3,928 990
Columbia Gorge Orchestra AssociationOR $230,007$4,807 990
Bemidji Symphony OrchestraMN $249,976$40,664 990
Huntsville Youth Orchestra IncAL $228,701$17,191 990
Arizona Philharmonic IncAZ $228,246$23,226 990
Portland Chamber Music FestivalME $228,015$40,238 990
Lake Washington Symphony OrcheWA $253,894$12,108 990
Monterey County PopsCA $225,001$15,748 990
Kennett Symphony Of Chester CountyPA $254,669$28,915 990
Alpharetta Symphony Orchestra IncGA $224,666$24,088 990
Napa Valley Youth SymphonyCA $221,203$46,375 990
North Charleston PopsSC $260,852$17,293 990
Cascade Symphony Orchestra IncWA $218,574$60,666 990
Ashland Symphony OrchestraOH $262,008$45,614 990
Barenboim-said Foundation (Usa)NY $216,233$80,017 990
Jacksonville Symphony SocietyIL $263,856$5,765 990

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 GA 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 default72nd
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted72nd

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 (Stephen Moretti) 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 64 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,500 is reasonable (approximately the 72nd 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). 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.