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PeerBasis
Compensation Comparability Determination

Make Music Alliance Inc

Executive Director / CEO

EIN 471701185
NY · NTEE A68
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Aaron Friedman, Executive Director / CEO ($9,692) against every comparable organization that fit the selection criteria — 20 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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20,290 total compensation of comparable organizations → $138,341 $9,692
$29,89210th
$44,64525th
$57,918Median
$89,52575th
$116,35690th
$9,692This org · 0th
p10$29,892
p25$44,645
p50$57,918
p75$89,525
p90$116,356
$9,692

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

OrganizationStateTotal revenueTotal compSource
Anthology Of Recorded Music IncNY $330,999$138,341 990
Keys CorpNY $316,049$45,841 990
Los Pleneros De La 21 IncNY $340,822$93,414 990
Orchestrating Dreams IncNY $344,729$52,863 990
Bronx Conservatory Of Music IncNY $346,450$21,250 990
ThingnyNY $294,182$70,000 990
Prism Quartet IncorporatedNY $288,772$116,255 990
Close Encounters With MusicNY $284,653$102,646 990
The Impact ProjectNY $265,968$60,818 990
Mencius Society For The Arts IncNY $256,991$34,793 990
Contemporaneous IncNY $249,614$30,852 990
Ansonia Music Outreach Organization IncNY $240,243$46,164 990
Music Is ArtNY $238,547$71,047 990
Creative Ability Development IncNY $420,918$88,228 990
Pappy Martin Legacy Jazz Collective IncNY $235,048$20,290 990
Beyond Booking IncNY $427,072$61,588 990
Femme HouseNY $452,396$55,018 990
Jazzmobile IncNY $463,679$50,725 990
Decoda IncNY $465,077$41,058 990
Tkiya Music IncNY $488,414$117,267 990

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 NY 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), adjusted0th
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 (Aaron Friedman) 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 20 similarly situated organizations (Same NTEE sector (A68) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,692 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). 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.