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PeerBasis
Compensation Comparability Determination

Endicott Performing Arts Center Inc

Executive Director / CEO

EIN 161559163
NY · NTEE A610
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Foti, Executive Director / CEO ($65,362) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Joseph Foti — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$259 total compensation of comparable organizations → $95,193 $65,362
$13,81010th
$32,36025th
$50,026Median
$73,42275th
$86,50090th
$65,362This org · 62nd
p10$13,810
p25$32,360
p50$50,026
p75$73,422
p90$86,500
$65,362

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
Artspace Inc CA$310,369 Executive Dir. $55,071 $52,626 2024
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $43,117 2023
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $86,927 2025
Vibe Of Kennewick WA$296,164 Teacher $23,059 $22,847 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $33,328 2025
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $28,604 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $90,440 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $32,861 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $95,193 2023
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $14,928 2024
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $40,839 2024
Partners For The Pac OR$330,400 Executive Director $13,650 $14,028 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $84,849 2024
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $45,026 2024
Legacy Theater Foundation Inc IL$274,435 Executive Director $231 $259 2023
Continuing The Legacy Dance Foundation NV$274,112 President $61,710 $68,454 2024
Visionbox Studio CO$266,323 Executive Director $83,827 $88,953 2024
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $56,161 2023
Deertrees Theatre Limited ME$257,564 Director $30,501 $33,799 2024
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $69,512 2025
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $24,725 2024
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $66,920 2023
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,365 2024
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $73,581 2024
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $34,181 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 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 default62nd
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted56th

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 (Joseph Foti) 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 55 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,362 is reasonable (approximately the 62nd 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.