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PeerBasis
Compensation Comparability Determination

Groupmuse Foundation Inc

Executive Director / CEO

EIN 844651476
NY · NTEE A27
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mosa Tsay, Executive Director / CEO ($16,360) against the 2000 closest of 2,508 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

2,508 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$23 total compensation of comparable organizations → $317,106 $16,360
$7,47410th
$22,69625th
$43,471Median
$64,56875th
$84,58790th
$16,360This org · 19th
p10$7,474
p25$22,696
p50$43,471
p75$64,568
p90$84,587
$16,360

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 NY 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
Maine Crafts Association ME$233,069 Executive Director $20 $23 2023
Ridgefield Guild Of Artists CT$233,111 Executive Director $29,800 $30,921 2024
East County Youth Symphony CA$233,133 Executive Director $44,000 $43,288 2023
A Company Of Girls ME$232,912 Executive Director $51,755 $57,352 2024
American Coalition For Public Radio DC$232,882 Director And President $30,048 $29,180 2024
The Common Acre WA$232,865 Executive Dir. $66,500 $67,834 2023
Pegasus Musical Society TX$233,365 Artistic Director $51,000 $56,457 2024
Tennessee History For Kids TN$232,658 Executive Director $143,973 $163,159 2025
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $8,145 2023
National Basketry Organization Inc MA$232,603 President $1,035 $1,060 2023
Headfirst Arts & Media Inc CA$232,602 President & Director $205,000 $201,683 2023
Resilience Dance Company Stl MO$232,570 Executive And Artistic Director $23,803 $27,180 2025
Artreach St Croix MN$232,525 Executive Di $73,243 $80,091 2024
Geneva Historical Society IL$233,566 Executive Dir. $74,888 $81,476 2024
Cerimon House OR$233,601 Artistic Director $88,269 $93,393 2023
Ekmeles Inc NY$233,616 President $31,675 $32,611 2023
Three Oaks Spokes Bicycle Club MI$232,222 President & Executive Director $48,000 $54,828 2024
New York Chinese Opera Society Inc NY$233,964 Executive Managing Directo $7,100 $7,310 2023
Sjdanceco CA$232,074 Artistic Director & Founder $7,200 $7,084 2023
Orpheus Male Chorus Of Phoenix AZ$232,072 Artistic Director Exofficio Board Member $49,873 $53,079 2024
Towle Performing Arts Company IN$232,013 Executive Director $56,467 $65,899 2024
The Newberry Museum SC$234,063 Museum Executive Director $42,708 $50,762 2023
Blue 13 Dance Company Inc CA$232,003 Executive Director $18,708 $17,877 2024
Harrisonburg-rockingham Historical VA$234,085 Executive Director $65,025 $69,481 2024
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $39,757 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default19th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted18th

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 (Mosa Tsay) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,360 is reasonable (approximately the 19th 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.