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PeerBasis
Compensation Comparability Determination

Majestic Theatre

Executive Director / CEO

EIN 020456771
NH · NTEE A116
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Morin, Executive Director / CEO ($7,475) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,759 total compensation of comparable organizations → $146,462 $7,475
$9,40210th
$13,57925th
$28,819Median
$60,35375th
$73,35190th
$7,475This org · 9th
p10$9,402
p25$13,579
p50$28,819
p75$60,353
p90$73,351
$7,475

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 NH 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
Ftc Qalicb Inc MS$244,935 Director $10,528 $12,334 2024
Friends Of Wisconsin Singers Inc WI$260,294 Member At Large $4,966 $5,617 2023
Cast 447 Minna Llc CA$242,257 Manager $11,688 $10,617 2024
Athletes In Rochester Incorporated NY$264,832 President $64,911 $63,523 2023
Cabinet Of Curiosity Inc Nfp IL$237,150 President $13,662 $14,546 2023
Oxnard Downtowners Foundation Inc CA$268,741 Chairman $32,160 $29,212 2024
Cabots Museum Foundation CA$235,940 Executive Dir. $70,000 $63,584 2024
Bill And Sara Morgan Real Estate TX$235,673 Secretary $53,774 $56,584 2024
Eugene Symphony Foundation OR$231,088 Executive Dir. $13,181 $13,257 2023
James A Unruh Family Foundation AZ$229,900 Secretary & Treasurer (Thru 12/23) $29,610 $29,955 2024
Saginaw Valley Naval Ship Museum MI$282,281 Secretary $26,180 $28,425 2024
The Columbia Memorial Space Science Lear CA$284,088 President & Executive Dire $81,528 $76,242 2023
Friends Of The Minnesota Sinfonia MN$218,435 Artistic/executive Directo $50,704 $52,702 2024
The Raymer Society For The Arts KS$218,025 Executive Dir. $30,720 $34,912 2024
Aspen Santa Fe Ballet Endowment Inc CO$287,124 Executive Director $6,890 $6,949 2024
Clues Real Estate Holding Company MN$216,412 President $26,666 $27,717 2024
Destination Crenshaw Support Foundation CA$213,080 Chairperson/president $5,089 $4,759 2023
Artsquest Foundation PA$292,257 Executive Director $135,613 $146,462 2023
San Bernardino County Museum Association CA$299,234 Executive Director $142,923 $129,823 2024
Oklahoma City Art Museum Affiliated OK$198,654 Secretary $25,864 $30,843 2023
Asian And Pacific Islander Americans WA$195,999 Executive Dir. $97,600 $91,919 2024
Ives Torres Foundation CA$312,816 Director $67,826 $61,609 2024
White Pool House Friends TX$188,105 Exec. At Large $22,586 $23,766 2024
American Indian Cultural Center Management OK$317,982 Ceo $11,054 $13,182 2023
Focus On Lyme Foundation AZ$179,863 President & Executive Dire $38,954 $39,408 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted3rd

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 (Matthew Morin) 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 34 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,475 is reasonable (approximately the 9th 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.