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PeerBasis
Compensation Comparability Determination

Montavilla Jazz Festival

Executive Director / CEO

EIN 822174157
OR · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Neil Mattson, Executive Director / CEO ($26,400) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Neil Mattson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $116,282 $26,400
$11,71410th
$26,80425th
$45,936Median
$64,55375th
$77,10490th
$26,400This org · 24th
p10$11,714
p25$26,804
p50$45,936
p75$64,553
p90$77,104
$26,400

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 OR 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
Hickory Ballet And Performing Arts NC$278,659 Executive Dir. $27,100 $31,043 2023
Carpinteria Community Theater Inc CA$281,492 Executive Director $50,000 $46,492 2024
Melodic Movements Performing Arts Program Inc DE$276,768 President $49,600 $53,842 2023
Santa Clara Valley Performing Arts Association CA$282,072 Artistic Director $20,000 $18,597 2024
Kid Pan Alley VA$273,708 Artistic & Executive Direc $64,466 $69,006 2023
The Oratorio Society Of Virginia VA$284,836 Executive Director $29,875 $30,261 2025
Caldwell Fine Arts Series Inc ID$272,847 Director $47,429 $52,930 2025
Road Show Inc IL$272,738 Executive Director $42,220 $44,696 2024
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $10,530 2023
Inspire Music Service Hope Inc AZ$288,484 Executive Director $24,000 $25,589 2023
South Side Suzuki Cooperative IL$269,849 President & $67,648 $73,730 2023
Summertrios Inc NJ$268,459 Director Eme $2,800 $2,692 2024
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $10,220 2024
Everett RI$291,469 Co-artistic Director/treas $35,100 $37,313 2023
Spotlight Performing Arts Center UT$266,526 President $60,000 $68,079 2023
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $62,825 2024
Theatre Nova MI$266,152 President $39,658 $45,380 2023
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $90,672 2024
Death Of Classical Inc NY$293,171 Artistic Director $28,855 $28,077 2024
Contemporary Youth Orchestra OH$293,497 Executive Di $72,892 $85,591 2023
Baltimore Improv Group MD$293,707 Managing Director $50,000 $51,823 2023
Encore Performing Arts UT$264,181 Executive Team $7,650 $8,431 2024
Danielandsomesuperfriends Inc NY$296,045 Ceo, Artistic Director $69,823 $66,190 2025
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $20,824 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $62,010 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default24th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted24th

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 (Neil Mattson) 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 154 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,400 is reasonable (approximately the 24th 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.