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PeerBasis
Compensation Comparability Determination

Detour Company Theater Inc

Executive Director / CEO

EIN 010622545
AZ · NTEE P82
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Simon Ridley, Executive Director / CEO ($31,250) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,709 total compensation of comparable organizations → $233,289 $31,250
$18,73210th
$27,05725th
$46,634Median
$65,87175th
$84,88890th
$31,250This org · 29th
p10$18,732
p25$27,057
p50$46,634
p75$65,871
p90$84,888
$31,250

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 AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Right Path Riding Academy IncOK $194,904$41,071 990
Kane Homes AssociationIL $189,878$13,306 990
Deaf Service Center Of Lake CountyFL $187,749$10,027 990
Suburban Adult Services Foundation IncNY $198,301$40,856 990
Alaska Association OnAK $185,629$91,922 990
High Rise Day Habilitation CenterTX $201,293$42,208 990
Walla Walla Valley Disability NetworkWA $203,091$23,335 990
Pasadena Supportive HousingMN $204,006$69,872 990
Creative Citizen StudiosPA $204,801$35,140 990
Joy Research And Service Center For The Disabled IncCA $180,850$13,824 990
Connectability IncGA $207,067$46,683 990
Fraser Independent Living Project IvMN $177,208$27,057 990
The Arc Of Blair CountyPA $175,579$48,685 990
Reach MeOH $211,029$31,088 990
Council On DevelopmentalKY $174,468$92,968 990
Fraser Independent Living Project IiiMN $212,562$27,057 990
Camp Puzzle PeaceNY $213,170$25,201 990
Asi - Birmingham IncMN $171,740$71,352 990
White Pine Community Training CenterNV $216,888$49,617 990
Otsar CorpNY $167,592$31,364 990
Attleboro Enterprises Properties IncMA $166,458$20,975 990
Minot Social Club For ExceptionalND $220,117$67,934 990
Friendship Circle Of Atlanta IncGA $220,508$59,856 990
Mower Council For The HandicappedMN $221,021$64,104 990
Tenth And Lami IncMO $163,650$22,910 990

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 AZ 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 default29th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted19th

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 (Simon Ridley) 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 58 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,250 is reasonable (approximately the 29th 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). 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.