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PeerBasis
Compensation Comparability Determination

Corning Elmira Musical Arts Inc

Executive Director / CEO

EIN 161482732
NY · NTEE A69
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Dusek, Executive Director / CEO ($72,643) 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 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Karen Dusek — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO 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

$666 total compensation of comparable organizations → $163,380 $72,643
$27,28710th
$47,19025th
$68,872Median
$86,40275th
$102,50890th
$72,643This org · 56th
p10$27,287
p25$47,190
p50$68,872
p75$86,402
p90$102,508
$72,643

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
Bremerton Symphony Association WA$471,172 Music Direct $68,055 $69,213 2024
Journey Arts PA$471,130 Exec Directo $71,807 $79,245 2025
Tulsa Youth Symphony OK$470,992 Executive Di $28,500 $36,701 2023
Philadelphia Sinfonia Association PA$469,445 Executive Di $61,250 $71,433 2023
Cayuga Chamber Orchestra Inc NY$467,713 Executive Director $56,860 $58,364 2024
Johns Creek Symphony Orchestra GA$475,812 President $3,448 $3,938 2024
The Hendersonville Symphony NC$486,821 Executive Di $66,000 $77,465 2024
National Symphony Orch Assn Of Washington Dc DC$455,325 Executive Director $8,827 $8,799 2024
Orchestra Miami Inc FL$452,261 Artistic/exec D $18,000 $19,208 2024
Aiken Symphony Orchestra SC$446,451 Executive Director $37,156 $42,897 2025
Inside The Orchestra CO$500,639 Exec Director $115,544 $125,853 2024
Street Symphony Project Inc CA$502,791 Ceo $113,108 $110,946 2024
Huntington Symphony Orchestra WV$437,997 Executive Di $47,500 $58,422 2024
Lagrange Symphony Orchestra Inc GA$437,714 Executive Di $60,000 $68,530 2024
Florida Orchestra Association Inc FL$506,095 Executive Director $43,400 $47,681 2023
Tuscaloosa Symphony Association Inc AL$432,019 Executive Director $69,652 $88,001 2023
Citymusic Cleveland Inc OH$430,152 Executive Director $75,000 $92,899 2023
Academy Of Music Of The Paderewski Symphony Orchestra IL$514,194 Bundyra $36,388 $40,637 2024
Bridge Leadership Academy MO$426,622 Ceo $83,667 $103,635 2023
Oregon Symphony Association In Salem OR$424,281 President $24,474 $26,580 2023
Black Pearl Chamber Orchestra Inc PA$415,379 President $112,482 $127,418 2024
The Orchestra & Community Choral NV$414,291 Executiveartistic Director $82,532 $93,974 2024
Student Orchestras Of Greater Olympia WA$529,426 Executive Director $39,813 $40,490 2024
Laporte County Symphony Orchestra IN$531,579 Executive Di $60,900 $71,072 2025
Idaho State Civic Symphony ID$409,838 Executive Di $551 $666 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 2025 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 default56th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted54th

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 (Karen Dusek) 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 $72,643 is reasonable (approximately the 56th 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.