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PeerBasis
Compensation Comparability Determination

Chamber Orchestra Of New York

Executive Director / CEO

EIN 134318954
NY · NTEE A69
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Salvatore Di Vittorio, Executive Director / CEO ($52,500) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Salvatore Di Vittorio — reported title “MUSIC DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$649 total compensation of comparable organizations → $124,134 $52,500
$15,67110th
$36,12625th
$53,054Median
$73,53575th
$92,46590th
$52,500This org · 50th
p10$15,671
p25$36,126
p50$53,054
p75$73,535
p90$92,465
$52,500

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 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
The Ridgefield Symphony Orchestra Inc CT$365,834 Executive Director $60,000 $62,257 2024
Eureka Symphony CA$366,053 Artistic Director/conductor $40,000 $37,239 2025
Heartland Festival Orchestra IL$366,821 Trustee $86,950 $94,599 2024
Yarnwire Inc NY$371,254 Executive Director $66,350 $66,350 2024
Juneau Symphony Inc AK$358,417 Executive Di $68,933 $75,086 2023
Bismarck-mandan Orchestral Association ND$371,459 Board Member/ Music Direct $64,006 $77,732 2024
Lynchburg Symphony Orchestra Inc VA$373,877 Executive Director $36,593 $39,100 2024
Santa Monica Youth Orchestra CA$355,404 Executive Director $85,378 $81,587 2024
Enid Symphony Association OK$354,358 Music Director/ Ceo $40,600 $49,474 2024
Dream Orchestra Inc CA$353,195 President $60,000 $59,029 2023
Fredericksburg Symphony Orchestra VA$351,726 Executive Di $25,666 $28,235 2023
Southwest Michigan Symphony Orchestra MI$378,879 Executive Director $38,958 $45,815 2023
Riverside Symphony Inc NY$346,730 President/di $73,525 $75,697 2023
Mountain West String Academy UT$345,567 Executive Dir. $55,503 $61,244 2025
Sheboygan Symphony Orchestra Inc WI$344,700 Executive Director (Current) $38,231 $44,185 2024
Mankato Symphony Orchestra Inc MN$344,402 Executive Director $69,892 $74,456 2025
The Hershey Symphony Orchestra PA$344,049 Executive Di $25,000 $26,879 2025
Longview Symphony League TX$342,620 Executive Di $50,634 $56,052 2024
Chamber Music Center Of New NY$339,122 Artistic Dir $71,625 $69,779 2025
Classical Kids Music Education Nfp IL$338,843 President $104,875 $111,160 2025
Monticello Opera House Inc FL$338,277 Executive Director $50,417 $53,962 2023
Carolina Youth Symphony SC$392,246 Executive Dir. $28,119 $33,423 2023
Westchester Philharmonic Inc NY$394,271 Executive & Artistic Director $96,544 $99,396 2023
Elmhurst Symphony Association Inc IL$333,330 Executive Director $45,250 $49,231 2024
Skagit Symphony WA$398,201 Executive Director $50,589 $50,123 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 default50th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted47th

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 (Salvatore Di Vittorio) 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 78 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,500 is reasonable (approximately the 50th 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.