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PeerBasis
Compensation Comparability Determination

Moscow Contemporary Inc

Executive Director / CEO

EIN 870962526
ID · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roger Rowley, Executive Director / CEO ($35,027) against every comparable organization that fit the selection criteria — 747 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

747 organizations qualified on sector, size, and geography 747 within the band form the benchmarked peer set.

Distribution of comparable compensation

$266 total compensation of comparable organizations → $195,066 $35,027
$10,97410th
$22,70825th
$39,936Median
$60,80775th
$80,81990th
$35,027This org · 43rd
p10$10,974
p25$22,708
p50$39,936
p75$60,807
p90$80,819
$35,027

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 ID 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
Huts For Vets CO$203,467 Executive Director/treasurer $60,000 $54,083 2023
Ken Turner Ministries TN$203,360 Board Member $90,800 $89,720 2023
Vineyard Community Services MN$203,346 Executive Director $12,000 $11,146 2023
The Still Place Inc NC$203,343 Executive Di $32,750 $31,810 2023
Basics In Milwaukee Inc WI$203,191 Executive Director $54,833 $52,287 2024
To Whom It May Concern OH$203,951 Secretarydirector Prison Reentry $47,840 $46,265 2024
Uptown Association Inc MN$204,192 Executive Dir. $70,000 $63,155 2024
Hitha Healing House Inc MI$204,220 President $5,102 $4,684 2025
Destination Canal Winchester OH$202,723 Executive Di $45,000 $44,804 2023
Seven Baskets Community Development Corporation OH$202,529 Executive Director $3,960 $3,731 2025
Night Off The Streets Inc NV$204,652 President $60,000 $53,498 2025
Thunderzoll Inc KS$204,757 Chairman $15,500 $15,741 2023
Wheeling Forward Inc NY$202,236 President $18,000 $15,290 2023
Volunteers In Service MI$201,970 Executive Di $42,808 $41,536 2023
Starfish Project Foundation KS$205,094 President $6,984 $7,093 2023
Live Oak Mental Wellness Project Inc CA$205,144 Ceo $14,368 $11,328 2024
Scottish Rite Research Society DC$201,857 Treasurer/cf $14,248 $11,416 2024
Community Services Of Central Md MD$205,333 President $13,755 $12,089 2023
Connecticut Nurseryman's Foundation Inc CT$201,614 Secretary $17,000 $14,553 2024
The Arc Alliance Guardianship Services PA$205,454 Executive Director $54,094 $50,710 2023
Alamance Citizens For A Drug Free NC$201,440 Secretary Ex $53,080 $50,078 2024
Renew Life Center Inc NJ$201,337 Executive Di $31,154 $25,397 2024
The Latino Cancer Institute CA$205,874 Founder/president $36,000 $29,222 2023
Tomaros Change DE$205,994 Founder, Therapist & Coach $49,800 $45,838 2023
The Village For Rhode Island Foster RI$206,058 Director $3,340 $3,011 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default43rd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted41st

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 (Roger Rowley) 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 747 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,027 is reasonable (approximately the 43rd 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.