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PeerBasis
Compensation Comparability Determination

Common Ground On The Hill Ltd

Executive Director / CEO

EIN 521901674
MD · NTEE A68
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Walter M Michael Ii, Executive Director / CEO ($14,960) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,820 total compensation of comparable organizations → $194,961 $14,960
$19,31910th
$39,51925th
$60,688Median
$81,46575th
$99,88090th
$14,960This org · 7th
p10$19,319
p25$39,519
p50$60,688
p75$81,465
p90$99,880
$14,960

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

OrganizationStateTotal revenueTotal compSource
Tahoe School Of MusicCA $435,812$57,554 990
Ogden Friends Of Acoustic Music-ofoamUT $434,750$13,524 990
Greater Dallas Choral SocietyTX $442,475$80,247 990
Music In World Cultures IncPA $432,155$15,200 990
Mariachi Spectacular De AlbuquerqueNM $430,288$74,774 990
WindsyncTX $428,641$57,807 990
Camerata Chicago AssociationIL $447,816$127,765 990
Beyond Booking IncNY $427,072$57,993 990
Table Grace MinistriesNE $448,097$65,705 990
La Musica Di Asolo IncFL $450,053$28,095 990
Aimusic UsCA $424,303$81,658 990
The Early Music Guild Of SeattleWA $451,123$61,997 990
Willamette Jazz SocietyOR $423,685$33,810 990
Yakima Music En AccionWA $423,598$68,968 990
Femme HouseNY $452,396$51,807 990
Creative Ability Development IncNY $420,918$83,078 990
I Am Music IncCO $454,835$39,805 990
Chamber Music Society Of St Louis IncMO $418,086$76,187 990
Jazz At The Ballroom IncCA $416,145$96,075 990
Young Artists Conservatory Of MusicCA $459,777$26,625 990
Music At Gretna IncPA $460,354$90,667 990
Sam FirstCA $460,597$32,609 990
Youth Choirs IncTX $460,601$137,757 990
Art Of ElanCA $461,100$72,889 990
Phoenix Chamber Music SocietyAZ $461,745$59,705 990

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 MD 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 default7th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted7th

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 (Walter M Michael Ii) 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 172 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,960 is reasonable (approximately the 7th 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.