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PeerBasis
Compensation Comparability Determination

Foundation To Advance Jazz

Executive Director / CEO

EIN 811511864
CA · NTEE A34
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Goldstein, Executive Director / CEO ($98,000) against every comparable organization that fit the selection criteria — 29 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

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,751 total compensation of comparable organizations → $186,323 $98,000
$33,43410th
$61,19325th
$78,542Median
$99,82675th
$135,94890th
$98,000This org · 72nd
p10$33,434
p25$61,193
p50$78,542
p75$99,826
p90$135,948
$98,000

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

OrganizationStateTotal revenueTotal compSource
Central Dakota Enterprises IncND $507,039$136,546 990
The Kitchen Sisters ProductionsCA $507,894$81,704 990
Renewal MinistriesTN $461,326$74,490 990
Global Pediatric AllianceCA $518,815$93,242 990
Lakota Communications IncSD $519,975$47,314 990
Korean Christian Broadcasting SystemIL $520,912$12,751 990
Quad Cities Community Broadcasting GroupIL $447,933$72,705 990
Jack Straw FoundationWA $560,427$99,826 990
Bloomington Community Radio IncIN $416,944$60,167 990
Sky High Broadcasting CorporationMO $563,661$114,079 990
South Carolina BroadcastersSC $566,316$151,585 990
El Buen Samaritano Radio MinistryCA $404,005$34,724 990
KwmrCA $577,674$61,156 990
Gospel Opportunities IncMI $392,127$71,026 990
Voice Of Christ Media Ministries IncOR $592,668$88,411 990
Christian Broadcasting CompanyTX $594,131$78,542 990
Voicecorps Reading Services IncOH $373,016$66,817 990
Ricochet Productions IncCA $366,284$61,193 990
Gallup Public Radio IncNM $345,431$94,523 990
Skeptoid Media IncOR $343,012$111,876 990
Radio Free Georgia BroadcastingGA $640,013$28,276 990
World Music ProductionsNY $336,580$21,346 990
Sunrise Communications IncNE $332,983$69,382 990
Crosstown Radio Partnership IncTN $645,363$186,323 990
Voice Of The TruthCO $680,534$93,184 990

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 CA 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)79th
Reportable pay only (column D), adjusted76th
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 (Paul Goldstein) 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 29 similarly situated organizations (Same NTEE sector (A34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,000 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.