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PeerBasis
Compensation Comparability Determination

Citymusic Cleveland Inc

Executive Director / CEO

EIN 421639490
OH · NTEE A69
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eugenia Strauss, Executive Director / CEO ($75,000) 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 86th percentile of comparable organizationswithin the typical range

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

$537 total compensation of comparable organizations → $102,868 $75,000
$21,89710th
$37,29025th
$50,752Median
$64,85075th
$79,75090th
$75,000This org · 86th
p10$21,897
p25$37,290
p50$50,752
p75$64,850
p90$79,750
$75,000

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.

OrganizationStateTotal revenueTotal compSource
Tuscaloosa Symphony Association IncAL $432,019$71,045 990
Bridge Leadership AcademyMO $426,622$83,667 990
Oregon Symphony Association In SalemOR $424,281$22,909 990
Lagrange Symphony Orchestra IncGA $437,714$55,326 990
Huntington Symphony OrchestraWV $437,997$47,165 990
Black Pearl Chamber Orchestra IncPA $415,379$102,868 990
The Orchestra & Community ChoralNV $414,291$75,867 990
Aiken Symphony OrchestraSC $446,451$34,632 990
Idaho State Civic SymphonyID $409,838$537 990
The Discovery Orchestra IncNJ $408,264$79,096 990
Orchestra Miami IncFL $452,261$15,508 990
New England Symphonic Ensemble IncMD $407,567$20,390 990
National Symphony Orch Assn Of Washington DcDC $455,325$7,104 990
Skagit SymphonyWA $398,201$41,537 990
Westchester Philharmonic IncNY $394,271$82,367 990
Cayuga Chamber Orchestra IncNY $467,713$47,119 990
Carolina Youth SymphonySC $392,246$27,697 990
Philadelphia Sinfonia AssociationPA $469,445$57,669 990
Tulsa Youth SymphonyOK $470,992$29,630 990
Journey ArtsPA $471,130$63,977 990
Bremerton Symphony AssociationWA $471,172$55,877 990
Corning Elmira Musical Arts IncNY $471,515$58,646 990
Johns Creek Symphony OrchestraGA $475,812$3,179 990
Southwest Michigan Symphony OrchestraMI $378,879$37,965 990
Lynchburg Symphony Orchestra IncVA $373,877$32,402 990

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 default86th
Total compensation (D + F), as reported (no adjustments)81st
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 (Eugenia Strauss) 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 $75,000 is reasonable (approximately the 86th 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). 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.