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PeerBasis
Compensation Comparability Determination

Yara Arts Group

Executive Director / CEO

EIN 133557399
NY · NTEE A650
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Virlana Tkacz, Executive Director / CEO ($20,750) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Virlana Tkacz — reported title “Artistic Director & Board member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$387 total compensation of comparable organizations → $130,663 $20,750
$3,64910th
$11,49425th
$24,531Median
$43,33475th
$60,09590th
$20,750This org · 42nd
p10$3,649
p25$11,494
p50$24,531
p75$43,334
p90$60,095
$20,750

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 NY 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
Milwaukee Ballet Orchestra Inc WI$151,804 Managing Director $3,460 $4,117 2023
Enchantment Theatre Company PA$152,282 Director $39,200 $43,261 2024
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $12,790 2023
Academy Of Community Theatre CO$148,319 Director $24,435 $25,929 2024
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $40,135 2024
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,557 2025
Stage Left Theater Association WA$155,129 Managing Director $12,000 $11,890 2024
Upstream Theater MO$146,085 Artistic Director $10,700 $12,542 2024
The Actors' Group (Tag) HI$145,978 Treasurer/production/manag $26,475 $27,006 2023
Pax Amicus Foundation NJ$155,661 President $12,000 $11,857 2024
Island Stage Left WA$157,842 Executive Di $49,666 $50,662 2023
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $13,492 2023
Grateful Crane Ensemble Inc CA$159,290 Exec Director $47,616 $45,502 2024
Bay Area Theatresports CA$160,135 Executive Dir. $69,401 $66,319 2024
Twilight Theatre Inc KS$138,595 Executive Director $27,373 $32,726 2024
Calliope Productions Incorporated MA$163,408 President $15,000 $15,357 2023
Great Small Works Inc NY$136,745 Board Member $14,200 $14,200 2024
Childrens Theatre Of Houston TX$167,263 Officer $44,584 $49,354 2024
My Nose Turns Red Theatre Company KY$167,457 Executive Director $43,720 $51,981 2024
Audrey Herman Spotlighters Theatre Inc MD$132,426 Executive Director $57,920 $59,925 2024
Lucky Plush Productions IL$170,279 Secretary $3,443 $3,649 2025
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $39,852 2024
Whidbey Childrens Theater WA$174,519 Executive Director $37,000 $37,742 2023
Sst Productions CA$126,495 President $130,000 $124,227 2024
Marva Theater Performing Arts Center Inc MD$175,093 Theater Manager $21,333 $22,723 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default42nd
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted41st

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 (Virlana Tkacz) 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 106 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,750 is reasonable (approximately the 42nd 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.