Executive Director / CEO
This analysis benchmarks the total compensation of David E Ludt, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 126 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range
Benchmarked executive: David E Ludt — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.
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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Bay Area Theatresports | CA | $160,135 | Executive Dir. | $69,401 | $64,776 | 2024 |
| Childrens Theatre Of Houston | TX | $167,263 | Officer | $44,584 | $48,206 | 2024 |
| My Nose Turns Red Theatre Company | KY | $167,457 | Executive Director | $43,720 | $50,772 | 2024 |
| Grateful Crane Ensemble Inc | CA | $159,290 | Exec Director | $47,616 | $44,443 | 2024 |
| Quincy Music Theatre Inc | FL | $158,540 | Executive Di | $12,606 | $13,178 | 2023 |
| Island Stage Left | WA | $157,842 | Executive Di | $49,666 | $49,483 | 2023 |
| Lucky Plush Productions | IL | $170,279 | Secretary | $3,443 | $3,564 | 2025 |
| Pax Amicus Foundation | NJ | $155,661 | President | $12,000 | $11,581 | 2024 |
| Stage Left Theater Association | WA | $155,129 | Managing Director | $12,000 | $11,613 | 2024 |
| Knights Of Indulgence Theatre United Sta | CA | $153,332 | Executive Dir. | $42,000 | $39,201 | 2024 |
| Ohlook Performing Arts Center Inc | TX | $173,927 | Educational And Creative Director | $36,000 | $38,924 | 2024 |
| Whidbey Childrens Theater | WA | $174,519 | Executive Director | $37,000 | $36,864 | 2023 |
| Enchantment Theatre Company | PA | $152,282 | Director | $39,200 | $42,253 | 2024 |
| Milwaukee Ballet Orchestra Inc | WI | $151,804 | Managing Director | $3,460 | $4,021 | 2023 |
| Marva Theater Performing Arts Center Inc | MD | $175,093 | Theater Manager | $21,333 | $22,195 | 2023 |
| Oak Park River Forest Civic Theatre | IL | $175,886 | Managing Director | $28,501 | $30,286 | 2024 |
| Yara Arts Group | NY | $150,689 | Artistic Director & Board Member | $20,750 | $20,267 | 2024 |
| The Nola Project Inc | LA | $176,949 | Executive Director | $8,177 | $9,732 | 2024 |
| Dunes Art Foundation Inc | IN | $176,991 | Managing Dir | $2,000 | $2,280 | 2024 |
| Iron Crow Theatre Company Inc | MD | $177,985 | Director | $3,620 | $3,564 | 2025 |
| Theatre On The Ridge | CA | $148,824 | Executive Dir. | $13,000 | $12,492 | 2023 |
| Orange Park Community Theatre Inc | FL | $178,121 | President | $900 | $914 | 2024 |
| Academy Of Community Theatre | CO | $148,319 | Director | $24,435 | $25,326 | 2024 |
| Actors Theater Of Minnesota | MN | $147,132 | Managing Dir | $2,400 | $2,497 | 2025 |
| State Theatre Company | TX | $179,853 | Secretary/ceo | $9,664 | $10,449 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.
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 MA 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 33rd |
| Total compensation (D + F), as reported (no adjustments) | 33rd |
| Reportable pay only (column D), adjusted | 33rd |
| All sources (D + E + F), adjusted | 31st |
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.
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
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.