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PeerBasis
Compensation Comparability Determination

Southwest Michigan Symphony Orchestra

Executive Director / CEO

EIN 386090138
MI · NTEE A69Z
FY ending 2023-05-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Ishmael, Executive Director / CEO ($38,958) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$551 total compensation of comparable organizations → $105,557 $38,958
$16,65910th
$32,45825th
$48,351Median
$63,58275th
$78,36890th
$38,958This org · 34th
p10$16,659
p25$32,458
p50$48,351
p75$63,582
p90$78,368
$38,958

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 MI 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
Lynchburg Symphony Orchestra Inc VA$373,877 Executive Director $36,593 $33,249 2024
Bismarck-mandan Orchestral Association ND$371,459 Board Member/ Music Direct $64,006 $66,099 2024
Yarnwire Inc NY$371,254 Executive Director $66,350 $56,420 2024
Heartland Festival Orchestra IL$366,821 Trustee $86,950 $80,441 2024
Eureka Symphony CA$366,053 Artistic Director/conductor $40,000 $31,666 2025
The Ridgefield Symphony Orchestra Inc CT$365,834 Executive Director $60,000 $52,940 2024
Carolina Youth Symphony SC$392,246 Executive Dir. $28,119 $28,421 2023
Chamber Orchestra Of New York NY$364,933 Music Director $52,500 $44,643 2024
Westchester Philharmonic Inc NY$394,271 Executive & Artistic Director $96,544 $84,521 2023
Skagit Symphony WA$398,201 Executive Director $50,589 $42,622 2024
Juneau Symphony Inc AK$358,417 Executive Di $68,933 $63,849 2023
Santa Monica Youth Orchestra CA$355,404 Executive Director $85,378 $69,378 2024
Enid Symphony Association OK$354,358 Music Director/ Ceo $40,600 $42,070 2024
Dream Orchestra Inc CA$353,195 President $60,000 $50,195 2023
Fredericksburg Symphony Orchestra VA$351,726 Executive Di $25,666 $24,009 2023
New England Symphonic Ensemble Inc MD$407,567 President $23,100 $20,923 2023
The Discovery Orchestra Inc NJ$408,264 Executive Director $99,157 $81,164 2025
Idaho State Civic Symphony ID$409,838 Executive Di $551 $551 2024
Riverside Symphony Inc NY$346,730 President/di $73,525 $64,369 2023
Mountain West String Academy UT$345,567 Executive Dir. $55,503 $52,079 2025
Sheboygan Symphony Orchestra Inc WI$344,700 Executive Director (Current) $38,231 $37,573 2024
Mankato Symphony Orchestra Inc MN$344,402 Executive Director $69,892 $63,314 2025
The Hershey Symphony Orchestra PA$344,049 Executive Di $25,000 $22,856 2025
The Orchestra & Community Choral NV$414,291 Executiveartistic Director $82,532 $77,850 2024
Longview Symphony League TX$342,620 Executive Di $50,634 $47,663 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2023 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 MI 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 default34th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Jessica Ishmael) 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 79 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,958 is reasonable (approximately the 34th 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.