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PeerBasis
Compensation Comparability Determination

Summertrios Inc

Executive Director / CEO

EIN 232775746
NJ · NTEE A60Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lily Friedman, Executive Director / CEO ($2,800) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lily Friedman — reported title “DIRECTOR EME”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $120,946 $2,800
$12,41910th
$27,78225th
$45,270Median
$65,30875th
$79,14690th
$2,800This org · 2nd
p10$12,419
p25$27,782
p50$45,270
p75$65,308
p90$79,146
$2,800

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 NJ 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
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $10,630 2024
South Side Suzuki Cooperative IL$269,849 President & $67,648 $76,688 2023
Spotlight Performing Arts Center UT$266,526 President $60,000 $70,810 2023
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $65,346 2024
Theatre Nova MI$266,152 President $39,658 $47,200 2023
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $94,309 2024
Encore Performing Arts UT$264,181 Executive Team $7,650 $8,769 2024
Road Show Inc IL$272,738 Executive Director $42,220 $46,489 2024
Caldwell Fine Arts Series Inc ID$272,847 Director $47,429 $55,053 2025
Kid Pan Alley VA$273,708 Artistic & Executive Direc $64,466 $71,775 2023
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $21,660 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $64,497 2024
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $79,507 2024
Melodic Movements Performing Arts Program Inc DE$276,768 President $49,600 $56,002 2023
Hickory Ballet And Performing Arts NC$278,659 Executive Dir. $27,100 $32,288 2023
Montavilla Jazz Festival OR$279,212 Executive Director $26,400 $27,459 2024
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $68,995 2023
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $13,517 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $28,665 2023
Carpinteria Community Theater Inc CA$281,492 Executive Director $50,000 $48,357 2024
Santa Clara Valley Performing Arts Association CA$282,072 Artistic Director $20,000 $19,343 2024
Artcore Inc WY$253,622 Executive Director $19,800 $23,135 2025
The Oratorio Society Of Virginia VA$284,836 Executive Director $29,875 $31,475 2025
Cepa Management Corporation AL$251,818 Executive Di $43,548 $52,693 2024
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $53,249 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted2nd

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 (Lily Friedman) 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 146 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,800 is reasonable (approximately the 2nd 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.