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PeerBasis
Compensation Comparability Determination

The American Friends Of The Almeida

Executive Director / CEO

EIN 133752726
NY · NTEE A65
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Mclaughlin, Executive Director / CEO ($5,170) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sheila Mclaughlin — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,057 total compensation of comparable organizations → $98,027 $5,170
$4,39510th
$10,45725th
$32,207Median
$52,83975th
$71,17790th
$5,170This org · 16th
p10$4,395
p25$10,457
p50$32,207
p75$52,839
p90$71,177
$5,170

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
Shake On The Lake Inc NY$227,871 Director $20,200 $20,734 2024
Pipeline Theatre Company Inc NY$236,519 Artist Trustee $10,122 $10,122 2025
Latinx Playwrights Circle Inc NY$222,247 President $4,355 $4,355 2025
She Nyc Arts Inc NY$218,793 Artistic Executive Director $4,000 $4,227 2023
Notch Theatre Company NY$245,219 President/artistic Director $50,000 $51,323 2024
New York Theatre Barn Incorporated NY$245,252 General Manager $4,500 $4,755 2023
Staretthe Directors Company Inc NY$215,411 Executive Dir. $1,000 $1,057 2023
Innervision Theatre Arts Center Inc NY$215,083 Director $9,360 $9,608 2024
Staten Island Shakespearean Theatre Co NY$213,428 Director $57,693 $59,219 2024
Poetry Society Of New York Inc NY$248,150 Chair, Treasurer & C.e.o. $48,700 $49,989 2024
Broken Box Mime Theater NY$248,740 Artistic Director $77,258 $81,644 2023
Piper Theatre Productions Inc NY$212,121 Artistic Director $10,000 $10,568 2023
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $12,831 2024
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $33,514 2024
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $52,839 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $32,387 2024
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $17,305 2023
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $48,567 2025
Stageworks On The Hudson Inc NY$272,369 Exec. Artist $32,417 $34,258 2023
National Queer Theater NY$273,780 Director $39,748 $42,005 2023
The Movement Theatre Company Inc NY$274,101 President $67,980 $69,779 2024
Origin Theatre Company Inc NY$184,758 Artistic Dir $67,500 $71,332 2023
Pulse Ensemble Theatre Inc NY$278,685 President $6,600 $6,975 2023
Bond Street Theatre Coalition Ltd NY$295,067 Vice Preside $31,200 $32,026 2024
New York City Players Inc NY$296,648 President $2,875 $3,038 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 2025 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted16th

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 (Sheila Mclaughlin) 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 32 similarly situated organizations (Same NTEE sector (A65) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,170 is reasonable (approximately the 16th 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.