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PeerBasis
Compensation Comparability Determination

Oddfellows Playhouse

Executive Director / CEO

EIN 060964602
CT · NTEE A650
FY ending 2023-06-30
June 10, 2026

This analysis benchmarks the total compensation of Elizabeth Lalor, Executive Director / CEO ($62,028) against every comparable organization that fit the selection criteria — 305 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Lalor — reported title “MANAGING DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

305 organizations qualified on sector, size, and geography 305 within the band form the benchmarked peer set.

Distribution of comparable compensation

$807 total compensation of comparable organizations → $196,284 $62,028
$23,40810th
$44,87725th
$64,504Median
$81,31575th
$99,63490th
$62,028This org · 48th
p10$23,408
p25$44,877
p50$64,504
p75$81,315
p90$99,634
$62,028

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 CT 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
Odyssey Theatre CA$660,494 President & Ceo $76,679 $68,592 2024
Mainstage Center For The Arts Inc NJ$661,266 Managing Director $64,031 $59,224 2024
Power House Theatre Walla Walla WA$660,077 Executive Director (Thru 09/23) $46,906 $44,790 2023
Wichita Children's Theatre Inc KS$663,241 Executive Director $70,101 $78,455 2024
Stray Dog Theatre MO$657,548 Executive Di $90,000 $98,750 2024
🔒 300 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default48th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted47th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 305-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.