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PeerBasis
Compensation Comparability Determination

Audrey Herman Spotlighters Theatre Inc

Executive Director / CEO

EIN 030547060
MD · NTEE A65
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of James E 'Fuzz' Roark, Executive Director / CEO ($57,920) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: James E 'Fuzz' Roark — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$374 total compensation of comparable organizations → $126,763 $57,920
$3,42110th
$11,18025th
$19,809Median
$44,91075th
$64,33790th
$57,920This org · 85th
p10$3,421
p25$11,180
p50$19,809
p75$44,910
p90$64,337
$57,920

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 MD 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
Great Small Works Inc NY$136,745 Board Member $14,200 $13,725 2024
Sst Productions CA$126,495 President $130,000 $120,071 2024
Twilight Theatre Inc KS$138,595 Executive Director $27,373 $31,631 2024
The Actors' Group (Tag) HI$145,978 Treasurer/production/manag $26,475 $26,102 2023
Upstream Theater MO$146,085 Artistic Director $10,700 $12,122 2024
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,471 2025
Mud Creek Players Inc IN$117,062 Director $332 $374 2024
Academy Of Community Theatre CO$148,319 Director $24,435 $25,062 2024
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $12,362 2023
Aquila Theatre Company NY$115,626 Artistic Director $134,120 $126,291 2025
Yara Arts Group NY$150,689 Artistic Director & Board Member $20,750 $20,056 2024
Exitheatre CA$113,764 Secretary/treasurer $18,000 $16,197 2025
Milwaukee Ballet Orchestra Inc WI$151,804 Managing Director $3,460 $3,979 2023
Enchantment Theatre Company PA$152,282 Director $39,200 $41,813 2024
Chambersburg Community Theatre Inc PA$111,852 Managing Director $25,000 $26,667 2024
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $38,792 2024
Denizen Theatre Inc NY$110,746 Secretary/treasurer $19,980 $19,312 2024
Stage Left Theater Association WA$155,129 Managing Director $12,000 $11,492 2024
Pax Amicus Foundation NJ$155,661 President $12,000 $11,460 2024
Salvage Vanguard Theater TX$107,275 Artistic Director $64,600 $71,161 2023
Island Stage Left WA$157,842 Executive Di $49,666 $48,967 2023
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $13,041 2023
Grateful Crane Ensemble Inc CA$159,290 Exec Director $47,616 $43,979 2024
Bay Area Theatresports CA$160,135 Executive Dir. $69,401 $64,100 2024
Calliope Productions Incorporated MA$163,408 President $15,000 $14,844 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default85th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted82nd

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 (James E 'Fuzz' Roark) 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 60 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,920 is reasonable (approximately the 85th 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.