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PeerBasis
Compensation Comparability Determination

Bemidji Symphony Orchestra

Executive Director / CEO

EIN 392017074
MN · NTEE A69
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katey Lutz, Executive Director / CEO ($43,728) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$868 total compensation of comparable organizations → $104,345 $43,728
$9,32810th
$25,10425th
$40,634Median
$57,26975th
$71,05790th
$43,728This org · 56th
p10$9,328
p25$25,104
p50$40,634
p75$57,269
p90$71,057
$43,728

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 MN 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
Oregon East Symphony OR$248,785 President $900 $868 2024
Douglas County Youth Orchestra Inc CO$246,704 Director $44,136 $42,830 2025
Black Hills Symphony Orchestra Society SD$246,108 Executive Director $33,099 $36,969 2025
Lake Washington Symphony Orche WA$253,894 President $5,000 $4,650 2024
Kennett Symphony Of Chester County PA$254,669 Music Direct $29,154 $31,093 2023
Arapahoe Philharmonic Inc CO$245,061 Executive Di $73,163 $75,030 2023
Chamber Music Oc CA$243,060 Executive Dir. $10,580 $9,771 2023
Macon Pops Inc GA$239,728 Ceo $48,500 $52,155 2023
North Charleston Pops SC$260,852 Executive Dir. $16,667 $18,596 2023
Ashland Symphony Orchestra OH$262,008 Executive Di $44,582 $49,052 2024
Metropolitan Youth Symphony Inc MI$236,483 Executive Director $37,451 $39,121 2025
Jacksonville Symphony Society IL$263,856 Executive Director $6,070 $6,199 2024
Symphony Of The Redwoods CA$234,665 Executive Director $16,402 $15,147 2023
South Coast Symphony CA$234,409 Ceo $23,332 $20,929 2024
Catskill Symphony Orchestra NY$266,367 Executive Dir. $35,000 $32,854 2024
East County Youth Symphony CA$233,133 Executive Director $44,000 $40,634 2023
Lyra MN$267,342 Players Representative $2,000 $2,053 2024
Experiential Orchestra Inc NY$230,111 General Manager $4,500 $4,224 2024
Columbia Gorge Orchestra Association OR$230,007 Artistic Chair Sinfonietta Dir $5,500 $5,169 2025
Huntsville Youth Orchestra Inc AL$228,701 Executive Dir $16,000 $18,486 2023
Minot Symphony Association Inc ND$271,643 Executive Director $55,200 $62,928 2024
Arizona Philharmonic Inc AZ$228,246 Executive Dir. $25,000 $24,976 2024
Portland Chamber Music Festival ME$228,015 Executive Director $40,404 $43,270 2023
Monterey County Pops CA$225,001 Executive Director $18,337 $16,934 2023
Pioneer Valley Symphony Inc MA$275,255 Executive Director $38,750 $37,241 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default56th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted56th

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 (Katey Lutz) 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 71 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,728 is reasonable (approximately the 56th 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.