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PeerBasis
Compensation Comparability Determination

Theater Resources Unlimited Inc

Executive Director / CEO

EIN 133937279
NY · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Ost, Executive Director / CEO ($24,150) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Robert Ost — reported title “Executive Direc, President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $308,008 $24,150
$5,46610th
$14,18125th
$37,393Median
$59,71175th
$75,60990th
$24,150This org · 35th
p10$5,466
p25$14,181
p50$37,393
p75$59,711
p90$75,609
$24,150

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
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $10,357 2023
Island Community House Inc VA$144,658 Executive Director $65,960 $70,480 2023
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $185,336 2023
Krewe Of Seaman Inc LA$143,094 President $73,500 $86,995 2024
Granary Art Center UT$146,593 Executive Director $60,000 $64,306 2025
Design Sacramento CA$140,644 Executive Director $24,900 $23,112 2024
District One Community Education PA$148,914 Executive Di $35,000 $36,551 2025
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $95,796 2023
12 Dunemere Inc NY$138,477 Executive Director $17,651 $17,145 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $35,330 2023
Lightbox Film Center PA$153,749 Board Director $21,000 $22,511 2024
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $50,127 2024
Speedwell Projects ME$131,474 Managing Director $33,246 $35,784 2024
Frank Theatre MN$156,939 Secretary $60,000 $63,728 2024
Hola Cultura DC$131,035 Executive Director And Director $55,900 $54,286 2023
Lewistown Art Center MT$157,562 Executive Di $31,346 $37,393 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $16,079 2024
Culture Mill Inc NC$130,625 Director $46,866 $50,710 2025
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $119,797 2023
Oklahoma Mural Syndicate OK$158,724 President $3,998 $4,872 2023
Wildstar Academy OR$128,981 Executive Director $6,000 $5,989 2024
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $14,733 2023
Francis Hardy Center For The Arts WI$127,870 Executive Director $50,000 $56,130 2024
Waterloo Arts OH$161,096 Executive Di $43,333 $49,334 2024
Life On Art CA$125,745 Executive Director (Start 7/2024) $76,154 $70,684 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default35th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted32nd

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 (Robert Ost) 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 101 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,150 is reasonable (approximately the 35th 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.