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PeerBasis
Compensation Comparability Determination

Dream Orchestra Inc

Executive Director / CEO

EIN 453354247
CA · NTEE A69
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Suk, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$659 total compensation of comparable organizations → $126,176 $60,000
$18,58410th
$35,76825th
$54,052Median
$74,74475th
$93,98590th
$60,000This org · 60th
p10$18,584
p25$35,768
p50$54,052
p75$74,744
p90$93,985
$60,000

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Enid Symphony AssociationOK $354,358$50,287 990
Fredericksburg Symphony OrchestraVA $351,726$28,699 990
Santa Monica Youth OrchestraCA $355,404$82,929 990
Juneau Symphony IncAK $358,417$76,321 990
Riverside Symphony IncNY $346,730$76,942 990
Mountain West String AcademyUT $345,567$62,251 990
Sheboygan Symphony Orchestra IncWI $344,700$44,912 990
Mankato Symphony Orchestra IncMN $344,402$75,681 990
The Hershey Symphony OrchestraPA $344,049$27,321 990
Longview Symphony LeagueTX $342,620$56,973 990
Chamber Orchestra Of New YorkNY $364,933$53,364 990
The Ridgefield Symphony Orchestra IncCT $365,834$63,281 990
Eureka SymphonyCA $366,053$37,851 990
Heartland Festival OrchestraIL $366,821$96,154 990
Chamber Music Center Of NewNY $339,122$70,926 990
Classical Kids Music Education NfpIL $338,843$112,987 990
Monticello Opera House IncFL $338,277$54,850 990
Yarnwire IncNY $371,254$67,441 990
Bismarck-mandan Orchestral AssociationND $371,459$79,011 990
Elmhurst Symphony Association IncIL $333,330$50,040 990
Lynchburg Symphony Orchestra IncVA $373,877$39,743 990
Orchestra Santa Monica AssociationCA $329,123$20,345 990
The Capitol Symphonic Youth Orchestras IncVA $327,611$54,739 990
Southwest Michigan Symphony OrchestraMI $378,879$46,568 990
Carolina Youth SymphonySC $392,246$33,972 990

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 CA 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 default60th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted58th

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 (Daniel Suk) 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 78 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 60th 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.