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PeerBasis
Compensation Comparability Determination

Whidbey Childrens Theater

Executive Director / CEO

EIN 200673622
WA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ann Johnson, Executive Director / CEO ($37,000) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ann Johnson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$379 total compensation of comparable organizations → $121,784 $37,000
$4,06110th
$11,64025th
$26,475Median
$48,00275th
$60,80790th
$37,000This org · 59th
p10$4,061
p25$11,640
p50$26,475
p75$48,002
p90$60,807
$37,000

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 WA 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
Marva Theater Performing Arts Center Inc MD$175,093 Theater Manager $21,333 $22,277 2023
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $39,068 2024
Oak Park River Forest Civic Theatre IL$175,886 Managing Director $28,501 $30,398 2024
The Nola Project Inc LA$176,949 Executive Director $8,177 $9,768 2024
Dunes Art Foundation Inc IN$176,991 Managing Dir $2,000 $2,289 2024
Iron Crow Theatre Company Inc MD$177,985 Director $3,620 $3,578 2025
Orange Park Community Theatre Inc FL$178,121 President $900 $917 2024
Lucky Plush Productions IL$170,279 Secretary $3,443 $3,578 2025
State Theatre Company TX$179,853 Secretary/ceo $9,664 $10,488 2024
Jion Academy CA$180,108 President $9,900 $9,274 2024
Heartwood Regional Theater Company ME$181,076 Executive Director $55,000 $58,209 2025
My Nose Turns Red Theatre Company KY$167,457 Executive Director $43,720 $50,959 2024
Childrens Theatre Of Houston TX$167,263 Officer $44,584 $48,384 2024
Origin Theatre Company Inc NY$184,758 Artistic Dir $67,500 $68,127 2023
Calliope Productions Incorporated MA$163,408 President $15,000 $15,055 2023
Friends Of Hart Inc OR$187,904 President $15,250 $14,969 2025
Crearte Latino Cultural Center Corp FL$188,130 Director $60,000 $61,151 2024
Off The Wall Productions PA$188,494 Executive Ar $5,627 $6,268 2023
Bay Area Theatresports CA$160,135 Executive Dir. $69,401 $65,015 2024
North Canton Playhouse OH$189,127 Executive Director $27,490 $31,587 2024
Grateful Crane Ensemble Inc CA$159,290 Exec Director $47,616 $44,607 2024
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $13,227 2023
Rubber City Shakespeare Company OH$190,570 Ex-officio $11,843 $13,608 2024
Margret And Ha Rey Center Inc NH$190,958 Director $56,160 $56,259 2024
Island Stage Left WA$157,842 Executive Di $49,666 $49,666 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default59th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted58th

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 (Ann Johnson) 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 143 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,000 is reasonable (approximately the 59th 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.