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PeerBasis
Compensation Comparability Determination

Pandora Productions Inc

Executive Director / CEO

EIN 201012066
KY · NTEE A65
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Drury, Executive Director / CEO ($23,208) against every comparable organization that fit the selection criteria — 286 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

286 organizations qualified on sector, size, and geography 286 within the band form the benchmarked peer set.

Distribution of comparable compensation

$662 total compensation of comparable organizations → $126,275 $23,208
$4,69010th
$14,47525th
$33,601Median
$50,01575th
$61,41690th
$23,208This org · 37th
p10$4,690
p25$14,475
p50$33,601
p75$50,015
p90$61,416
$23,208

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 KY 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
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $28,188 2024
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $10,792 2024
Spokane Childrens Theatre Inc WA$263,896 Director $68,449 $57,041 2025
Interact Story Theatre Education MD$264,476 Executive/artis $41,908 $37,433 2024
Laboratory Theater Of Florida Inc FL$264,743 President $17,472 $16,807 2022
Barrier-free Inc MD$265,191 Executive Director $55,730 $49,779 2024
Elkhart Civic Theatre Inc IN$260,244 Executive Di $49,621 $48,706 2025
Latinus Theater Experience Company OH$259,988 Executive Artistic Director/ Actress/producer $42,000 $42,500 2024
The Williams Project WA$265,923 President $41,350 $36,415 2023
Music Theatre West UT$266,101 Managing Director $9,000 $8,574 2025
Pushpush Arts Company GA$259,645 Co Director $5,849 $5,619 2024
Downriver Youth Performing Arts Center MI$266,493 Director/programming $11,649 $11,487 2024
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $44,442 2023
Green Bay Community Theater Inc WI$266,954 President $800 $778 2025
Friends Of The Penn Inc MI$267,965 Executive Director $33,075 $33,580 2023
4 Community Theatre MN$268,606 Executive Artistic Director $14,200 $13,406 2024
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $35,782 2024
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $40,849 2025
The Roots And Wings Project CA$270,111 President $20,000 $16,500 2024
Fairfield Center Stage Inc CT$255,393 Ceo $31,398 $28,127 2024
Clark Youth Theatre Incorporated OK$254,281 Exec. Director $34,125 $36,962 2023
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $29,440 2024
Dreams Of Hope PA$254,163 Former Officer $63,402 $62,192 2023
Stevie Rays Theatre Company MN$272,086 Executive Director $72,080 $68,047 2024
Stageworks On The Hudson Inc NY$272,369 Exec. Artist $32,417 $28,814 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default37th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted36th

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 (Michael Drury) 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 286 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,208 is reasonable (approximately the 37th 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.