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PeerBasis
Compensation Comparability Determination

Bronx Conservatory Of Music Inc

Executive Director / CEO

EIN 133580300
NY · NTEE A68
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Stephen Guerra, Executive Director / CEO ($20,108) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,171 total compensation of comparable organizations → $112,450 $20,108
$23,28210th
$37,37025th
$54,806Median
$84,71575th
$106,14690th
$20,108This org · 8th
p10$23,282
p25$37,370
p50$54,806
p75$84,715
p90$106,146
$20,108

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
Orchestrating Dreams Inc NY$344,729 Executive Director $51,500 $50,022 2024
Los Pleneros De La 21 Inc NY$340,822 Executive Director $91,006 $88,395 2024
Anthology Of Recorded Music Inc NY$330,999 Vice President & Secretary $112,450 $112,450 2023
Make Music Alliance Inc NY$328,374 Executive Director $9,692 $9,171 2025
Keys Corp NY$316,049 Executive Director $43,378 $43,378 2023
Thingny NY$294,182 Podcast Director $70,000 $66,239 2025
Prism Quartet Incorporated NY$288,772 Executive Director $113,258 $110,009 2024
Close Encounters With Music NY$284,653 Artistic Director $100,000 $97,131 2024
Creative Ability Development Inc NY$420,918 Vice Chair/executive Director $83,488 $83,488 2023
The Impact Project NY$265,968 Director $59,250 $57,550 2024
Beyond Booking Inc NY$427,072 Executive Dir. $60,000 $58,279 2024
Mencius Society For The Arts Inc NY$256,991 Executive Di $34,793 $32,924 2025
Contemporaneous Inc NY$249,614 Director $30,057 $29,195 2024
Femme House NY$452,396 President $53,600 $52,062 2024
Ansonia Music Outreach Organization Inc NY$240,243 President $44,974 $43,684 2024
Music Is Art NY$238,547 Executive Director $69,216 $67,230 2024
Pappy Martin Legacy Jazz Collective Inc NY$235,048 Executive Director $19,200 $19,200 2023
Jazzmobile Inc NY$463,679 Director $48,000 $48,000 2023
Decoda Inc NY$465,077 General Manager $40,000 $38,852 2024
Tkiya Music Inc NY$488,414 Executive Director $110,967 $110,967 2023
Central New York Jazz Arts NY$503,115 Executive Di $27,400 $26,614 2024
Daisy Jopling Foundation NY$505,784 Chair $62,500 $60,707 2024
Victor Wooten's Center For Music NY$506,095 Executive Di $22,500 $21,854 2024
Harlem Gospel Choir On Tour Inc NY$507,464 Executive Director $96,000 $93,246 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 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted8th

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 (Stephen Guerra) 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 24 similarly situated organizations (Same NTEE sector (A68) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,108 is reasonable (approximately the 8th 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.