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PeerBasis
Compensation Comparability Determination

Settlement Music School Of Philadelphia

Executive Director / CEO

EIN 231352676
PA · NTEE A6E0
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Helen Eaton, Executive Director / CEO ($269,005) against every comparable organization that fit the selection criteria — 306 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: Helen Eaton — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

306 organizations qualified on sector, size, and geography 306 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,983 total compensation of comparable organizations → $876,658 $269,005
$128,24110th
$196,94125th
$269,909Median
$334,98375th
$443,54990th
$269,005This org · 50th
p10$128,241
p25$196,941
p50$269,909
p75$334,983
p90$443,549
$269,005

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 PA 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
Arvada Center For The Arts And CO$13,488,091 President/ceo/ex-officio Member $266,649 $256,393 2024
Eaa Aviation Foundation Inc WI$13,503,529 President $339,355 $346,233 2025
Fernbank Inc GA$13,439,740 President & Ceo $392,152 $407,075 2023
Museum Of Nebraska Art NE$13,547,143 Executive Director $144,383 $160,323 2023
Museum Of African American History MI$13,437,244 President An $260,446 $277,532 2023
🔒 301 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)46th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted48th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 306-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.