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PeerBasis
Compensation Comparability Determination

Summit Choral Society Inc

Executive Director / CEO

EIN 341658034
OH · NTEE A68Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Shara Cocchiola, Executive Director / CEO ($80,720) against every comparable organization that fit the selection criteria — 178 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

178 organizations qualified on sector, size, and geography 178 within the band form the benchmarked peer set.

Distribution of comparable compensation

$532 total compensation of comparable organizations → $121,597 $80,720
$13,35310th
$31,11625th
$50,783Median
$69,85175th
$85,85690th
$80,720This org · 85th
p10$13,353
p25$31,116
p50$50,783
p75$69,851
p90$85,856
$80,720

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 OH 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
Aiken Music Festival SC$383,906 Executive Di $75,000 $73,873 2024
American Choral Directors Association Of MN$386,926 Executive Director $98,504 $89,528 2025
Columbia Music Festival Association SC$388,941 Exec Director $81,250 $80,030 2024
Global Arts Corporation CA$380,948 Ceo $63,009 $51,370 2024
Ted Brown Music Outreach WA$389,619 Executive Director $36,723 $31,042 2024
Juneau Jazz & Classics AK$390,873 Executive Di $73,253 $68,076 2023
Little Village Foundation CA$392,844 Executive Director $86,000 $72,184 2023
Porchfest Dc DC$394,155 Co-executive Director $32,092 $27,374 2023
Corpsvets Inc GA$376,069 Executive Director $16,196 $15,375 2024
Girls Rock Dc Inc DC$375,969 Executive Director $61,270 $50,763 2024
Music In Common Inc GA$395,049 Executive Dir. $60,000 $56,960 2024
We Make Noise Inc AZ$395,290 President $52,285 $47,475 2024
Friends Of The Orchestra CO$374,591 Executive Dir. $29,345 $26,567 2024
Redtone Records CA$395,896 Ed/pres/boar $14,230 $11,944 2023
Chamber Music Monterey Bay CA$373,584 Operations Manager $69,075 $56,315 2024
Bach Concert Series Inc MD$397,487 Music Director $40,300 $35,573 2024
Choral Masterworks Festival Inc FL$397,541 Executive Director $59,815 $51,686 2025
Fontana Chamber Arts MI$371,972 Director $53,523 $50,815 2025
29 11 International Exchange MN$399,583 Executive Artistic Director/co-founder $49,075 $45,783 2024
Free Guitars 4 Kids MN$369,229 Executive Director $112,198 $107,764 2023
Third Angle New Music Ensemble OR$368,972 Executive Director $65,740 $57,640 2024
Take Me To The River Education CA$368,685 Board Member $37,500 $31,476 2023
Lake Champlain Chamber Music Festival I VT$367,354 Executive Director $70,000 $68,487 2023
Newberry Consort Nfp IL$365,908 Executive Director $6,235 $5,787 2024
Kaleidoscope Chamber Orchestra CA$405,189 President $40,000 $33,574 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default85th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted84th

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 (Shara Cocchiola) 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 178 similarly situated organizations (Same NTEE sector (A68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,720 is reasonable (approximately the 85th 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.