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PeerBasis
Compensation Comparability Determination

New York Chinese Opera Society Inc

Executive Director / CEO

EIN 861171749
NY · NTEE A6A
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Wu Liang, Executive Director / CEO ($7,100) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Wu Liang — reported title “EXECUTIVE MANAGING DIRECTO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,964 total compensation of comparable organizations → $244,354 $7,100
$5,12310th
$8,43325th
$20,240Median
$39,22875th
$65,76390th
$7,100This org · 20th
p10$5,123
p25$8,433
p50$20,240
p75$39,228
p90$65,763
$7,100

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
Southland Sings CA$229,213 President $32,866 $29,719 2025
Florida Grand Opera Inc FL$225,354 General Director, Ceo (Thru 10/2023) $241,986 $244,354 2024
Pacific Musicworks WA$217,957 Artistic Director $5,476 $5,270 2024
Lyric Opera Of The North MN$253,372 Artistic Dir $45,600 $48,433 2024
Opera In Williamsburg Inc VA$265,950 Music Director $8,500 $8,822 2024
Opera Ithaca Incorporated NY$186,663 Managing Director $20,838 $20,240 2024
Painted Sky Opera Inc OK$281,869 Trustee $6,600 $8,043 2023
Boheme Opera Company Inc NJ$183,196 Managing Dir $14,400 $13,820 2024
Young Victorian Theatre Company MD$180,285 Director $5,000 $5,025 2024
The Opera Foundation Inc NY$170,550 Exec. Director $12,000 $11,656 2024
Denver Lyric Opera Guild CO$165,423 Treasurer $2,875 $2,964 2024
The Opera Atelier Inc FL$304,193 Executive Director $21,580 $22,435 2023
Opera Company Of Middlebury VT$317,657 Administrative Director Eff 11/2023 End 3/2024 $27,750 $30,023 2024
Nova Center For The Performing Arts MT$335,164 Executive Director $43,417 $49,009 2025
Opera On The James VA$349,600 General Director $72,000 $76,933 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 default20th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (Wu Liang) 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 15 similarly situated organizations (Same NTEE sector (A6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,100 is reasonable (approximately the 20th 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.