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PeerBasis
Compensation Comparability Determination

Gaudeamus Music Ministry Inc

Executive Director / CEO

EIN 611465232
PA · NTEE A6C
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Constance Steuer, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 355 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Constance Steuer — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

355 organizations qualified on sector, size, and geography 355 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $447,006 $1,200
$3,49510th
$8,82125th
$19,935Median
$35,53375th
$52,75990th
$1,200This org · 4th
p10$3,495
p25$8,821
p50$19,935
p75$35,533
p90$52,759
$1,200

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 PA 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
Indian Horizon Of Florida Inc FL$73,681 President $25,000 $24,246 2023
Saints Hall Of Fame Inc LA$73,591 General Manager $38,364 $41,269 2025
Slaton Railroad Heritage TX$73,571 Executive Director $24,321 $24,396 2024
Native American Guardians Association ND$73,458 President $3,200 $3,521 2024
Shakespeare In Clark Park PA$74,437 Producing Artistic Director $4,000 $4,118 2023
Appelo Archives Center WA$73,356 Administration $23,914 $22,104 2023
Tomah Area Historical Society Inc WI$73,348 Ex Director $20,000 $21,564 2023
Kairos Dance Theater Inc MA$73,305 President $13,960 $12,579 2024
The American Institute Of Graphic Arts N NY$74,665 Executive Dir. $90,000 $81,552 2024
C Grier Beam Truck Museum NC$73,082 Secretary $36,400 $37,715 2024
Dumbo Film Festival NY$74,805 Ceo/director $13,797 $12,872 2023
Alki Art Fair WA$74,872 Rental & Volunteer Director $8,000 $7,182 2024
Memphis Cultural Arts Enrichment TN$75,000 President $60,000 $63,243 2024
Asian Resource Center Of San Antoni TX$75,000 President $1 $1 2023
Home Of Sliced Bread Corporation MO$75,168 Secretary $5,685 $5,882 2025
Fort Preservation Society CA$75,251 Executive Director $14,880 $13,266 2023
Chamber Music Society Of MN$72,513 Executive Di $27,500 $27,248 2024
In Tandem Arts Inc VT$75,578 Executive Director $45,983 $47,782 2023
The Jaques Art Center MN$72,111 Executive As $10,573 $10,476 2024
Patriot Art Foundation SC$72,104 Executive Director $71,700 $75,008 2024
Central European History Society GA$72,068 Editor Of Ce $1,000 $1,039 2023
Meta Mesh Wireless Communities PA$71,885 Executive Director $63,077 $63,077 2024
Playing On Air Inc NY$71,866 Officer $60,641 $56,572 2023
Women Shoah-jewish Placemaking NC$71,779 Executive Director $39,930 $41,373 2024
Outer Voices MA$76,057 Officer $40,000 $36,044 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 PA 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted4th

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 (Constance Steuer) 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 355 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 is reasonable (approximately the 4th 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.