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PeerBasis
Compensation Comparability Determination

Tertulia Inc

Executive Director / CEO

EIN 454567854
NY · NTEE A69
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Austin Smith, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 48 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: James Austin Smith — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$898 total compensation of comparable organizations → $105,113 $39,000
$6,09510th
$18,72825th
$34,154Median
$50,96875th
$65,83190th
$39,000This org · 56th
p10$6,095
p25$18,728
p50$34,154
p75$50,968
p90$65,831
$39,000

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 NY 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
Capital City Symphony DC$210,335 Executive Dir. $24,334 $23,631 2023
Youth Orchestras Of Charlotte NC$214,280 Former Ex. Dir. $30,485 $33,858 2024
Barenboim-said Foundation (Usa) NY$216,233 Executive Director $91,667 $89,037 2024
Longwood Symphony Orchestra Inc MA$202,894 Executive Director $35,100 $33,030 2025
Claremont Young Musicians Orchestra CA$202,086 Executive Dir. $18,000 $16,708 2024
Cascade Symphony Orchestra Inc WA$218,574 Executive Director $72,000 $67,505 2025
Napa Valley Youth Symphony CA$221,203 Executive Director $54,000 $51,602 2023
Magik Magik Orchestra CA$196,586 President $66,700 $63,738 2023
Alpharetta Symphony Orchestra Inc GA$224,666 Executive Director $24,800 $26,803 2024
Monterey County Pops CA$225,001 Executive Director $18,337 $17,523 2023
Pittsburgh Youth Philharmonic Orchestra PA$194,959 Executive Director $36,000 $39,729 2023
Portland Chamber Music Festival ME$228,015 Executive Director $40,404 $44,773 2023
Arizona Philharmonic Inc AZ$228,246 Executive Dir. $25,000 $25,844 2024
Huntsville Youth Orchestra Inc AL$228,701 Executive Dir $16,000 $19,129 2023
Columbia Gorge Orchestra Association OR$230,007 Artistic Chair Sinfonietta Dir $5,500 $5,349 2025
Experiential Orchestra Inc NY$230,111 General Manager $4,500 $4,371 2024
East County Youth Symphony CA$233,133 Executive Director $44,000 $42,046 2023
Allegro The Chamber Orchestra Of PA$186,161 Ceo $32,008 $34,311 2024
South Coast Symphony CA$234,409 Ceo $23,332 $21,657 2024
Symphony Of The Redwoods CA$234,665 Executive Director $16,402 $15,674 2023
Metropolitan Youth Symphony Inc MI$236,483 Executive Director $37,451 $40,480 2025
Youth Orchestra NY$182,245 Ceo & Art Dir. $10,200 $9,652 2025
Macon Pops Inc GA$239,728 Ceo $48,500 $53,967 2023
Pennsylvania Sinfonia Orchestra PA$179,853 Executive Director $25,000 $26,798 2024
Chamber Music Oc CA$243,060 Executive Dir. $10,580 $10,110 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)60th
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 (James Austin Smith) 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 48 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 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.