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PeerBasis
Compensation Comparability Determination

Suffolk County Music Educators

Executive Director / CEO

EIN 112488008
NY · NTEE A6EC
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christopher Foti, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christopher Foti — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,417 total compensation of comparable organizations → $237,195 $6,000
$14,58110th
$27,57125th
$44,738Median
$66,94575th
$87,70390th
$6,000This org · 6th
p10$14,581
p25$27,571
p50$44,738
p75$66,945
p90$87,703
$6,000

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
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $61,829 2023
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $70,761 2025
Community School Of The Arts TN$253,244 Executive Director $80,738 $93,918 2024
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $88,162 2023
Youth Inspirations Theatre IN$250,899 President $47,371 $55,283 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $38,626 2024
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $87,243 2024
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $11,077 2025
The Music Academy PA$242,962 Director $32,984 $36,401 2024
Junior Chamber Music CA$281,240 Director $14,800 $14,143 2024
Alma NM$285,234 Outreach Dir $14,000 $16,664 2024
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $51,159 2023
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $3,417 2023
American Dance Institute NY$231,550 Executive Director $230,390 $237,195 2023
Bandwagon Institute For The Arts HI$230,121 President $27,665 $28,220 2023
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $36,716 2024
Arconet PA$226,915 President And Artistic Dir $44,114 $47,429 2025
Conservatory Of Dance Inc IN$220,055 School Director $12,500 $15,018 2023
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $4,859 2025
Mode Music And Performing Arts WA$218,302 Founder $25,000 $25,501 2023
Thames Valley Music School Inc CT$214,837 Admin. Direc $63,729 $66,126 2024
Richards Institute Of CA$213,781 Executive Di $44,000 $42,046 2024
The Community Music School Of The VA$310,390 Executive Director $62,500 $66,783 2024
Performing Arts School Of Worcester Inc MA$310,983 Executive Director $72,189 $73,909 2023
Gaston School Of The Arts NC$311,220 Executive Di $36,302 $41,510 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Christopher Foti) 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 36 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 6th 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.