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PeerBasis
Compensation Comparability Determination

Oregon Symphony Association In Salem

Executive Director / CEO

EIN 936031819
OR · NTEE A69Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Scott Showalter, Executive Director / CEO ($24,474) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$613 total compensation of comparable organizations → $117,323 $24,474
$25,40410th
$42,76725th
$57,884Median
$74,45875th
$90,21190th
$24,474This org · 10th
p10$25,404
p25$42,767
p50$57,884
p75$74,458
p90$90,211
$24,474

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 OR 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
Bridge Leadership Academy MO$426,622 Ceo $83,667 $95,424 2023
Citymusic Cleveland Inc OH$430,152 Executive Director $75,000 $85,539 2023
Tuscaloosa Symphony Association Inc AL$432,019 Executive Director $69,652 $81,028 2023
Black Pearl Chamber Orchestra Inc PA$415,379 President $112,482 $117,323 2024
The Orchestra & Community Choral NV$414,291 Executiveartistic Director $82,532 $86,528 2024
Lagrange Symphony Orchestra Inc GA$437,714 Executive Di $60,000 $63,100 2024
Huntington Symphony Orchestra WV$437,997 Executive Di $47,500 $53,792 2024
Idaho State Civic Symphony ID$409,838 Executive Di $551 $613 2024
The Discovery Orchestra Inc NJ$408,264 Executive Director $99,157 $90,211 2025
New England Symphonic Ensemble Inc MD$407,567 President $23,100 $23,255 2023
Aiken Symphony Orchestra SC$446,451 Executive Director $37,156 $39,498 2025
Skagit Symphony WA$398,201 Executive Director $50,589 $47,373 2024
Orchestra Miami Inc FL$452,261 Artistic/exec D $18,000 $17,687 2024
Westchester Philharmonic Inc NY$394,271 Executive & Artistic Director $96,544 $93,942 2023
National Symphony Orch Assn Of Washington Dc DC$455,325 Executive Director $8,827 $8,102 2024
Carolina Youth Symphony SC$392,246 Executive Dir. $28,119 $31,589 2023
Cayuga Chamber Orchestra Inc NY$467,713 Executive Director $56,860 $53,740 2024
Philadelphia Sinfonia Association PA$469,445 Executive Di $61,250 $65,773 2023
Southwest Michigan Symphony Orchestra MI$378,879 Executive Director $38,958 $43,300 2023
Tulsa Youth Symphony OK$470,992 Executive Di $28,500 $33,793 2023
Journey Arts PA$471,130 Exec Directo $71,807 $72,967 2025
Bremerton Symphony Association WA$471,172 Music Direct $68,055 $63,729 2024
Corning Elmira Musical Arts Inc NY$471,515 Executive Dir. $72,643 $66,887 2025
Lynchburg Symphony Orchestra Inc VA$373,877 Executive Director $36,593 $36,955 2024
Johns Creek Symphony Orchestra GA$475,812 President $3,448 $3,626 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Scott Showalter) 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 81 similarly situated organizations (Same NTEE sector (A69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,474 is reasonable (approximately the 10th 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.