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PeerBasis
Compensation Comparability Determination

The Hershey Symphony Orchestra

Executive Director / CEO

EIN 232056048
PA · NTEE A69Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Cort, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Susan Cort — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$604 total compensation of comparable organizations → $115,458 $25,000
$9,68210th
$32,55425th
$48,603Median
$65,82475th
$85,15390th
$25,000This org · 20th
p10$9,682
p25$32,554
p50$48,603
p75$65,824
p90$85,153
$25,000

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 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
Mankato Symphony Orchestra Inc MN$344,402 Executive Director $69,892 $69,253 2025
Sheboygan Symphony Orchestra Inc WI$344,700 Executive Director (Current) $38,231 $41,098 2024
Longview Symphony League TX$342,620 Executive Di $50,634 $52,134 2024
Mountain West String Academy UT$345,567 Executive Dir. $55,503 $56,964 2025
Riverside Symphony Inc NY$346,730 President/di $73,525 $70,407 2023
Chamber Music Center Of New NY$339,122 Artistic Dir $71,625 $64,902 2025
Classical Kids Music Education Nfp IL$338,843 President $104,875 $103,390 2025
Monticello Opera House Inc FL$338,277 Executive Director $50,417 $50,191 2023
Fredericksburg Symphony Orchestra VA$351,726 Executive Di $25,666 $26,261 2023
Dream Orchestra Inc CA$353,195 President $60,000 $54,904 2023
Enid Symphony Association OK$354,358 Music Director/ Ceo $40,600 $46,016 2024
Elmhurst Symphony Association Inc IL$333,330 Executive Director $45,250 $45,790 2024
Santa Monica Youth Orchestra CA$355,404 Executive Director $85,378 $75,885 2024
Juneau Symphony Inc AK$358,417 Executive Di $68,933 $69,839 2023
Orchestra Santa Monica Association CA$329,123 Music Director $21,500 $18,617 2025
The Capitol Symphonic Youth Orchestras Inc VA$327,611 Executive Director $50,400 $50,090 2024
Chamber Orchestra Of New York NY$364,933 Music Director $52,500 $48,831 2024
The Ridgefield Symphony Orchestra Inc CT$365,834 Executive Director $60,000 $57,906 2024
Eureka Symphony CA$366,053 Artistic Director/conductor $40,000 $34,636 2025
Heartland Festival Orchestra IL$366,821 Trustee $86,950 $87,988 2024
Yarnwire Inc NY$371,254 Executive Director $66,350 $61,713 2024
Bismarck-mandan Orchestral Association ND$371,459 Board Member/ Music Direct $64,006 $72,299 2024
Lynchburg Symphony Orchestra Inc VA$373,877 Executive Director $36,593 $36,367 2024
Southeastern Minnesota Youth MN$310,682 Executive Di $44,637 $44,229 2025
Southwest Michigan Symphony Orchestra MI$378,879 Executive Director $38,958 $42,612 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted17th

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 (Susan Cort) 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 81 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 20th 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.