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PeerBasis
Compensation Comparability Determination

Orchestra Santa Monica Association

Executive Director / CEO

EIN 460914435
CA · NTEE A69
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Roger Kalia, Executive Director / CEO ($21,500) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Roger Kalia — reported title “MUSIC DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$697 total compensation of comparable organizations → $133,339 $21,500
$8,89210th
$29,64225th
$52,881Median
$72,42975th
$92,76190th
$21,500This org · 19th
p10$8,892
p25$29,642
p50$52,881
p75$72,429
p90$92,761
$21,500

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
The Capitol Symphonic Youth Orchestras Inc VA$327,611 Executive Director $50,400 $57,848 2024
Elmhurst Symphony Association Inc IL$333,330 Executive Director $45,250 $52,881 2024
Monticello Opera House Inc FL$338,277 Executive Director $50,417 $57,965 2023
Classical Kids Music Education Nfp IL$338,843 President $104,875 $119,403 2025
Chamber Music Center Of New NY$339,122 Artistic Dir $71,625 $74,953 2025
Longview Symphony League TX$342,620 Executive Di $50,634 $60,209 2024
The Hershey Symphony Orchestra PA$344,049 Executive Di $25,000 $28,872 2025
Mankato Symphony Orchestra Inc MN$344,402 Executive Director $69,892 $79,978 2025
Sheboygan Symphony Orchestra Inc WI$344,700 Executive Director (Current) $38,231 $47,463 2024
Mountain West String Academy UT$345,567 Executive Dir. $55,503 $65,786 2025
Riverside Symphony Inc NY$346,730 President/di $73,525 $81,311 2023
Southeastern Minnesota Youth MN$310,682 Executive Di $44,637 $51,079 2025
Fredericksburg Symphony Orchestra VA$351,726 Executive Di $25,666 $30,328 2023
Dream Orchestra Inc CA$353,195 President $60,000 $63,407 2023
Enid Symphony Association OK$354,358 Music Director/ Ceo $40,600 $53,143 2024
Pueblo Symphony Association Inc CO$303,796 Orch. Rep. $7,398 $8,682 2023
Santa Monica Youth Orchestra CA$355,404 Executive Director $85,378 $87,637 2024
Vivo Youth Orchestras CA$300,586 President/executive Director $88,200 $93,208 2023
Juneau Symphony Inc AK$358,417 Executive Di $68,933 $80,655 2023
Corvallis Youth Symphony Assoc OR$299,505 Executive Director $57,440 $65,281 2023
Chamber Orchestra Of New York NY$364,933 Music Director $52,500 $56,393 2024
The Ridgefield Symphony Orchestra Inc CT$365,834 Executive Director $60,000 $66,874 2024
Eureka Symphony CA$366,053 Artistic Director/conductor $40,000 $40,000 2025
Heartland Festival Orchestra IL$366,821 Trustee $86,950 $101,614 2024
Bluewater Chamber Orchestra OH$288,511 Artistic Director $29,000 $36,512 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted18th

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 (Roger Kalia) 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 85 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,500 is reasonable (approximately the 19th 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.