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PeerBasis
Compensation Comparability Determination

Jazz Angel Inc

Executive Director / CEO

EIN 841686341
CA · NTEE A6C
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barry Cogert, Executive Director / CEO ($101,471) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Barry Cogert — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $185,350 $101,471
$5,79210th
$21,98525th
$45,461Median
$67,46275th
$87,18290th
$101,471This org · 95th
p10$5,792
p25$21,985
p50$45,461
p75$67,462
p90$87,182
$101,471

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Boxley Music Fund WA$256,240 Chairman $8,000 $8,295 2024
Capital City Percussion OH$248,755 President $4,950 $6,072 2024
Delgani String Quartet OR$247,107 Executive Director $39,600 $42,588 2024
Young Chamber Musicians Inc CA$246,549 President $5,040 $4,910 2025
The Raleigh Ringers Inc NC$262,339 Music Direct $34,095 $42,003 2023
Radiance Ministries TX$262,904 Director $160,000 $185,350 2024
Ascend Performing Arts Inc CO$264,856 Ceo $75,000 $83,284 2024
Chicas Rockeras South East Los Angeles CA$264,873 Director $3,525 $3,629 2023
City Sound Drum And Bugle Corps CA$265,067 Treasurer $1,000 $1,000 2024
Avokado Artists Inc NM$236,815 President $45,417 $56,570 2024
Sun Valley Jazz Jamboree WA$271,187 President $28,100 $29,135 2024
Denver Municipal Band CO$230,704 Executive Di $65,000 $72,179 2024
Allentown Band Inc PA$275,036 Director $12,423 $14,347 2024
Musicians Of Ma'alwyck Inc NY$225,332 Artistic Director $47,200 $49,393 2024
Dolce Suono Ensemble Inc PA$224,288 Executive Director $73,325 $87,182 2023
Vienna Jammers Percussion Ensemble Inc VA$223,789 Executive Dir. $42,800 $47,858 2024
Dallas Chamber Music Society Inc TX$222,869 Executive Dir. $60,000 $71,559 2023
Villa Sinfonia Foundation CA$220,620 President $27,000 $27,798 2023
Milwaukee Jazz Institute Inc WI$288,509 Executive Dir. $60,000 $72,567 2024
Delirium Musicum CA$289,286 President $63,410 $63,410 2024
El Cerrito Band Association CA$214,748 Director $5,250 $5,115 2025
Mcm Productions TN$212,044 Executive Director $16,225 $19,242 2025
North Texas Colorguard Association TX$296,239 President $5,000 $5,792 2024
The Queer Big Apple Corps Inc NY$300,245 Executive Director $101,621 $109,485 2023
Boise Baroque Inc ID$203,674 Executive Director $36,000 $45,660 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted95th

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 (Barry Cogert) 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 41 similarly situated organizations (Same NTEE sector (A6C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,471 is reasonable (approximately the 95th 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.