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PeerBasis
Compensation Comparability Determination

Tanner Gift Of Music Trust

Executive Director / CEO

EIN 870393467
UT · NTEE A68J
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Gregory, Executive Director / CEO ($8,500) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Gregory — reported title “SECRETARY/TR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,008 total compensation of comparable organizations → $60,124 $8,500
$5,53410th
$14,67825th
$24,095Median
$39,92475th
$50,20090th
$8,500This org · 13th
p10$5,534
p25$14,678
p50$24,095
p75$39,924
p90$50,200
$8,500

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 UT 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
International Federation For Choral Music TX$113,444 Office Manager $36,960 $35,087 2024
Lake County Symphony CA$114,856 President $1,230 $1,008 2024
Trilogy An Opera Company NJ$111,031 Artisticexecutive Director $19,150 $16,227 2024
Da Capo Virginia VA$103,840 Executive & Vivo Director/past-president $43,633 $39,982 2024
The Classical Saxophone Project Inc NY$128,004 President $27,500 $23,583 2024
Musiconnects Inc MA$128,066 Executive Di $65,000 $54,004 2025
Picco Music Academy Inc CA$96,948 President $15,500 $12,702 2024
Alice And Eleonore Schoenfeld CA$132,945 Ceo $60,000 $49,170 2024
Korea Music Foundation Inc NY$132,970 President $3,000 $2,649 2023
Arco Collaborative Inc NY$93,123 President $39,000 $33,445 2024
William Lewis School Of Opera TX$135,149 Vice President $36,000 $34,176 2024
Spokane Chamber Music Association WA$90,126 Marketing Director $11,100 $9,432 2024
York County Honors Choirs Inc PA$137,484 Executive Director $26,000 $24,606 2024
International Jazz Day Az AZ$87,344 Executive Dir. $18,215 $16,625 2024
Music For Autism CA$87,168 Executive Director $35,744 $30,157 2023
Agc Of Oklahoma Education Foundation OK$82,641 Executive Director $13,188 $14,189 2023
Composers Now Inc NY$145,117 Board Chair Artistic Director $34,275 $29,393 2024
Songs Of Solomon An Inspirational Ensemble Inc NY$146,131 President $24,412 $21,553 2023
Festival Music Society Inc IN$78,111 Managing Director $22,800 $22,819 2024
Detroit Performing Artists Inc MI$153,760 Executive Di $21,186 $21,366 2023
Alleghany Jam NC$155,028 Executive Director $53,791 $51,388 2025
C'est Bon Music Inc CA$156,557 Ceo $14,300 $11,719 2024
One Heart Beat Inc GA$156,857 Co-founder & Executive Dir $50,000 $47,712 2024
Seasun Theatre Artist Group CA$157,161 Director $6,940 $5,855 2023
Cleveland Rocks Past Present And Future OH$159,775 Key Employee $15,600 $16,144 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted17th
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 (Michael Gregory) 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 30 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,500 is reasonable (approximately the 13th 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.