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PeerBasis
Compensation Comparability Determination

Moravian Music Foundation

Executive Director / CEO

EIN 560637463
NC · NTEE A680
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Christopher Ogburn Beg 11124, Executive Director / CEO ($80,698) against every comparable organization that fit the selection criteria — 179 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

179 organizations qualified on sector, size, and geography 179 within the band form the benchmarked peer set.

Distribution of comparable compensation

$110 total compensation of comparable organizations → $145,423 $80,698
$13,27410th
$26,97825th
$42,867Median
$60,08675th
$82,83090th
$80,698This org · 89th
p10$13,274
p25$26,978
p50$42,867
p75$60,086
p90$82,830
$80,698

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

OrganizationStateTotal revenueTotal compSource
The Music Education Group IncGA $289,733$46,709 990
Boulder ChoraleCO $289,212$26,733 990
Prism Quartet IncorporatedNY $288,772$99,048 990
Dal Niente New Music NfpIL $292,067$47,570 990
Chamber Music Raleigh IncNC $292,644$36,000 990
American Traditions VocalGA $293,192$63,984 990
Los Angeles Youth Symphony OrchestraCA $293,994$87,760 990
Bay Youth Orchestras Of VirginiaVA $286,120$37,048 990
ThingnyNY $294,182$59,640 990
Close Encounters With MusicNY $284,653$87,454 990
The Big House Foundation IncGA $284,594$100,017 990
Bravo WaukeganIL $296,493$5,764 990
Utah Chamber ArtistsUT $297,112$32,123 990
Sweetwater Music Hall IncCA $282,170$58,897 990
Tacoma Youth ChorusWA $281,483$46,156 990
Twin Cities Catalyst Music IncMN $298,787$45,157 990
City Strings United IncMA $301,126$64,664 990
Omaha Girls Rock IncNE $279,075$34,564 990
Cormont MusicNH $279,064$13,315 990
Bach Society Of MinnesotaMN $277,880$50,493 990
Copper Street Brass Quintet Non ProfitMN $277,682$50,309 990
Backcountry Concerts IncCT $304,276$50,448 990
Kingston Chamber Music Festival At TheRI $275,012$55,680 990
Ladies Musical Club Of SeattleWA $274,987$83,182 990
Uil Music Region 24TX $274,907$22,538 990

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 NC 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 default89th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted87th

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 (Dr Christopher Ogburn Beg 11124) 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 179 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,698 is reasonable (approximately the 89th 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.