Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Opera Ithaca Incorporated

Executive Director / CEO

EIN 813452061
NY · NTEE A6A
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gretchen Van Valen, Executive Director / CEO ($20,838) against every comparable organization that fit the selection criteria — 1840 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gretchen Van Valen — reported title “MANAGING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,840 organizations qualified on sector, size, and geography 1,840 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $317,106 $20,838
$6,64210th
$20,15525th
$41,102Median
$61,76575th
$81,47790th
$20,838This org · 26th
p10$6,642
p25$20,155
p50$41,102
p75$61,765
p90$81,477
$20,838

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
Mower County Historical Society MN$186,707 Executive Director $52,824 $57,763 2024
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $35,515 2023
Preserve Chattanooga Inc TN$186,750 Executive Director $95,727 $111,354 2024
Oberlin Choristers OH$186,552 Artist Director $22,167 $25,313 2025
Western Justice OR$186,494 Director/sec/treas $30,000 $30,831 2024
Leadership Hendricks County IN$186,890 Executive Director $55,860 $65,190 2024
Dayton International Peace Museum OH$186,358 Executive Di $66,650 $80,429 2023
Torrance Chinese School CA$186,971 President $15,404 $14,341 2025
Denver Museum Of Miniatures Dolls & Toys CO$187,017 Museum Director $58,320 $63,714 2023
Capitol View Arts TX$187,062 President $66,000 $73,062 2024
Allegro The Chamber Orchestra Of PA$186,161 Ceo $32,008 $35,324 2024
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $52,831 2024
Us Space Walk Of Fame Foundation Inc FL$187,184 Past Executive Director $32,931 $34,236 2024
Catholic Literary Arts TX$187,228 President And Founder $19,500 $21,586 2024
51 Walden Inc MA$187,311 Secretary And Director $38,521 $37,320 2025
Western States Communication Association MT$187,356 Executive Director $12,500 $15,351 2023
Washington Metropolitan VA$187,379 Executive Di $30,000 $32,056 2024
Spokane Language House WA$185,944 Board Pres/e $3,250 $3,220 2024
Giving Voice Initiative MN$185,861 Executive Director $59,189 $66,634 2023
St Charles History Museum IL$187,467 Executive Dir. $58,000 $63,102 2024
Anikaya Akhra Inc MA$185,771 Artistic Director $9,700 $9,646 2024
Women In Music Inc NY$185,771 President $12,000 $12,000 2024
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $53,697 2025
Indy Convergence Inc IN$187,607 Managing Director $12,445 $14,953 2023
Museum Assn Of The American Frontier NE$185,679 Executive Director $39,000 $46,420 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default26th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted24th

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 (Gretchen Van Valen) 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 1840 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,838 is reasonable (approximately the 26th 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.