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PeerBasis
Compensation Comparability Determination

Master Musicians Festival Inc

Executive Director / CEO

EIN 611263896
KY · NTEE A68
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Finley, Executive Director / CEO ($54,799) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tiffany Finley — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$105 total compensation of comparable organizations → $119,875 $54,799
$12,49910th
$26,54125th
$43,046Median
$59,99675th
$79,16990th
$54,799This org · 68th
p10$12,499
p25$26,541
p50$43,046
p75$59,996
p90$79,169
$54,799

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 KY 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
Cellobello Inc MA$323,408 Executive Director $101,952 $85,274 2024
Market Square Concerts PA$321,305 Co-director $32,000 $28,937 2025
Mount Desert Festival Of Chamber Music ME$325,266 Executive Director $13,140 $12,608 2023
Overture Band Programs Inc WI$325,285 President/treas. $72,755 $68,901 2025
Braver Players Musical Theater Foundation CA$326,173 President $50,000 $40,187 2024
Keeping The Blues Alive Foundation FL$326,367 President $41,958 $37,771 2023
Moon & Stars Foundation CO$326,461 Executive Director $40,498 $35,213 2025
Danbury Music Centre CT$327,415 President $14,615 $12,426 2025
Music In The Somerset Hills Inc NJ$318,720 Artistic Director $65,141 $54,135 2024
United States Open Music Competition CA$318,411 President $1,000 $804 2024
Make Music Alliance Inc NY$328,374 Executive Director $9,692 $7,941 2025
Rain City Rock Camp For Girls WA$317,881 Executive Dir. $76,489 $63,741 2024
Goat In The Road Productions LA$329,022 Co-artistic Director $52,916 $52,836 2025
Keys Corp NY$316,049 Executive Director $43,378 $37,562 2023
Anthology Of Recorded Music Inc NY$330,999 Vice President & Secretary $112,450 $97,372 2023
Baton Rouge Blues Festival & Foundation LA$313,533 Executive Director $72,000 $73,794 2024
Idaho Music Educators Association Inc ID$311,720 Executive Director (Non-voting) $21,000 $20,793 2024
Kelly Music For Life PA$336,039 President $39,000 $36,200 2024
Music At Kohl Mansion Inc CA$336,836 Exec. Dir. $90,417 $74,818 2023
Virginia Chamber Music Foundation VA$337,034 Coartistic Director $8,000 $7,190 2024
Academie Musique TX$338,017 Director $45,743 $41,492 2025
Academy Of Neurologic Music Therapy CO$338,999 Director $60,925 $54,376 2024
Baltimore Classical Guitar Society Inc MD$307,151 President $70,000 $59,344 2025
Colajazz Foundation SC$306,593 Director $45,000 $44,987 2023
Southwood Band Booster Club LA$305,948 Director $5,310 $5,442 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2024 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 KY 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 default68th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted68th

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 (Tiffany Finley) 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 187 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,799 is reasonable (approximately the 68th 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.