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PeerBasis
Compensation Comparability Determination

Society For The Preservation Of

Executive Director / CEO

EIN 237439534
MO · NTEE A6BZ
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Suzanne M Elmore, Executive Director / CEO ($29,500) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Suzanne M Elmore — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,456 total compensation of comparable organizations → $120,230 $29,500
$20,95410th
$37,04325th
$51,664Median
$75,25975th
$88,28490th
$29,500This org · 18th
p10$20,954
p25$37,043
p50$51,664
p75$75,259
p90$88,284
$29,500

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 MO 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 Hymn Society In The United States DC$399,922 Executive Director $102,302 $87,263 2023
Columbus & Central Ohio Children's OH$399,094 Managing Dir $57,225 $55,750 2025
Miami Childrens Chorus Inc FL$398,251 Executive Director $48,600 $44,380 2023
Girls Choral Academy MI$428,431 Executive Director $87,750 $83,310 2025
Voena CA$390,949 Executive Director $110,167 $89,816 2024
Chamber Music Charleston SC$435,776 President And Artistic Director $101,109 $97,023 2025
Minnesota Chorale MN$439,800 Executive Director $65,208 $59,266 2025
Singomaha Inc NE$379,388 Executive Di $75,000 $78,411 2023
Vox Femina Los Angeles CA$447,588 Executive Dir. $97,000 $79,082 2024
American Festival Chorus UT$448,629 Manag. Director $30,000 $28,989 2024
The City Choir Of Washington DC$369,405 Artistic Director/ex Officio $80,000 $66,282 2024
Pacific Youth Choir OR$460,226 Executive Di $69,525 $60,959 2024
Roanoke Valley Childrens Choir Inc VA$360,633 Rvcc Director $74,106 $67,556 2024
Arkansas Choral Directors AR$359,780 Exec Director $55,000 $58,370 2024
Kantorei CO$475,392 Managing Artistic Director $82,086 $74,315 2024
Wilmington Children's Chorus DE$344,704 Executive Director $60,043 $57,148 2023
Tucson Arizona Boys Chorus AZ$481,517 Director $86,466 $78,512 2024
Salt Lake Choral Artists UT$341,175 Managing Direct $50,000 $48,316 2024
Jack Music Inc NY$338,095 Director $46,667 $39,814 2024
Rochester Symphony Orchestra & Chorale MN$490,284 President & Ceo $68,428 $62,193 2025
The Piatigorsky Foundation NY$331,767 Aristic Director/president $5,000 $4,392 2023
Allegro Choirs Of Kansas City Inc KS$494,052 President $97,640 $97,025 2025
Refugee Choir Project WA$327,706 Executive Director $94,274 $79,690 2024
Atlanta Master Chorale GA$325,611 Executive Director $61,000 $57,909 2024
Children's Chorus Of Maryland Inc MD$319,203 Excutive Director $85,261 $75,259 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default18th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Suzanne M Elmore) 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 57 similarly situated organizations (Same NTEE sector (A6B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,500 is reasonable (approximately the 18th 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.