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

Crystal Theatre Inc

Executive Director / CEO

EIN 061351921
CT · NTEE A6E0
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cheryl Kemeny, Executive Director / CEO ($29,140) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cheryl Kemeny — reported title “President, artistic director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,199 total compensation of comparable organizations → $222,039 $29,140
$12,95210th
$31,90325th
$46,144Median
$63,41475th
$83,06890th
$29,140This org · 25th
p10$12,952
p25$31,903
p50$46,144
p75$63,414
p90$83,068
$29,140

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
Music In Schools Today CA$312,240 Executive Dir. $105,900 $94,732 2024
Gaston School Of The Arts NC$311,220 Executive Di $36,302 $38,858 2024
Performing Arts School Of Worcester Inc MA$310,983 Executive Director $72,189 $69,187 2023
The Community Music School Of The VA$310,390 Executive Director $62,500 $62,516 2024
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $4,549 2025
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $34,369 2024
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $3,199 2023
Nebraska Music Education NE$338,431 Executive Di $56,650 $63,120 2024
Alma NM$285,234 Outreach Dir $14,000 $15,599 2024
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $50,697 2024
Junior Chamber Music CA$281,240 Director $14,800 $13,239 2024
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $10,369 2025
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $82,529 2023
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $66,239 2025
Suffolk County Music Educators NY$261,461 Treasurer $6,000 $5,617 2024
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $57,879 2023
Community School Of The Arts TN$253,244 Executive Director $80,738 $87,917 2024
Youth Inspirations Theatre IN$250,899 President $47,371 $51,751 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $36,158 2024
Ali Akbar College Of Music CA$377,532 President $39,386 $36,273 2023
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $81,669 2024
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $36,990 2025
The Music Academy PA$242,962 Director $32,984 $34,075 2024
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $76,065 2024
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $47,890 2023

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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted25th

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 (Cheryl Kemeny) 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 40 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,140 is reasonable (approximately the 25th 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.