Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Dream Out Loud Productions

Executive Director / CEO

EIN 050581165
CA · NTEE A30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Louise Hogarth, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$324 total compensation of comparable organizations → $365,492 $20,000
$2,12710th
$5,59025th
$15,856Median
$53,65275th
$105,46790th
$20,000This org · 54th
p10$2,127
p25$5,590
p50$15,856
p75$53,652
p90$105,467
$20,000

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

OrganizationStateTotal revenueTotal compSource
Afton Historical Society PressMN $14,792$2,778 990
Denton Maker CenterTX $14,791$324 990
Friends Of DanadaIL $14,084$120,706 990
Menlowe BalletCA $16,800$582 990
Coatesville Cultural Society IncPA $17,419$34,767 990
Secret Land ArpCA $17,500$4,000 990
Yankee Air Museum Foundation IncMI $17,520$156,740 990
Streatorland Historical Society IncIL $17,809$14,896 990
Cedar Rapids Symphony OrchestraIA $18,000$5,577 990
New Sounds Music IncorporatedPA $11,957$8,812 990
North Texas Public BroadcastingTX $18,220$33,373 990
Perpetuo FilmsVA $11,679$1,475 990
University Of North Carolina School OfNC $11,604$73,697 990
University Cultural Center AssociationMI $18,733$365,492 990
City Dance IncTX $10,992$5,627 990
International Classical Concerts Of TheCA $19,562$6,799 990
Seeds Of Light FoundationOR $19,597$44,739 990
Museum Of Ancient WondersCA $19,670$5,342 990
National Purple Heart HonorNY $10,379$60,987 990
Network Of Ensemble Theaters IncOR $20,205$90,228 990
Stephen J Ponzillo Jr Memorial LibraryMD $20,728$9,851 990
The New York City Police MuseumNY $21,135$21,894 990
Contact Collaborations IncVT $22,079$14,279 990
Carmel Mission Foundation IncCA $22,133$56,623 990
Strategic Air & Space Museum FoundationNE $22,156$16,815 990

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 CA 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 default54th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted38th

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 (Louise Hogarth) 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 26 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 54th 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.