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

Great Small Works Inc

Executive Director / CEO

EIN 133862351
NY · NTEE A650
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenny Romaine, Executive Director / CEO ($14,200) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jenny Romaine — reported title “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

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$387 total compensation of comparable organizations → $130,663 $14,200
$3,64910th
$11,86525th
$22,474Median
$44,94275th
$62,74290th
$14,200This org · 33rd
p10$3,649
p25$11,865
p50$22,474
p75$44,942
p90$62,742
$14,200

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
Twilight Theatre Inc KS$138,595 Executive Director $27,373 $32,726 2024
Audrey Herman Spotlighters Theatre Inc MD$132,426 Executive Director $57,920 $59,925 2024
The Actors' Group (Tag) HI$145,978 Treasurer/production/manag $26,475 $27,006 2023
Upstream Theater MO$146,085 Artistic Director $10,700 $12,542 2024
Sst Productions CA$126,495 President $130,000 $124,227 2024
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,557 2025
Academy Of Community Theatre CO$148,319 Director $24,435 $25,929 2024
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $12,790 2023
Yara Arts Group NY$150,689 Artistic Director & Board Member $20,750 $20,750 2024
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
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $40,135 2024
Stage Left Theater Association WA$155,129 Managing Director $12,000 $11,890 2024
Pax Amicus Foundation NJ$155,661 President $12,000 $11,857 2024
Mud Creek Players Inc IN$117,062 Director $332 $387 2024
Island Stage Left WA$157,842 Executive Di $49,666 $50,662 2023
Aquila Theatre Company NY$115,626 Artistic Director $134,120 $130,663 2025
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
Exitheatre CA$113,764 Secretary/treasurer $18,000 $16,757 2025
Bay Area Theatresports CA$160,135 Executive Dir. $69,401 $66,319 2024
Chambersburg Community Theatre Inc PA$111,852 Managing Director $25,000 $27,590 2024
Denizen Theatre Inc NY$110,746 Secretary/treasurer $19,980 $19,980 2024
Calliope Productions Incorporated MA$163,408 President $15,000 $15,357 2023
Salvage Vanguard Theater TX$107,275 Artistic Director $64,600 $73,624 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 default33rd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Jenny Romaine) 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 70 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,200 is reasonable (approximately the 33rd 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.