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PeerBasis
Compensation Comparability Determination

Baltimore Improv Group

Executive Director / CEO

EIN 201493698
MD · NTEE A60
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Faulkner-forson, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Faulkner-forson — reported title “Managing Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $112,190 $50,000
$11,30610th
$26,20325th
$47,503Median
$63,62975th
$79,52690th
$50,000This org · 57th
p10$11,306
p25$26,203
p50$47,503
p75$63,629
p90$79,526
$50,000

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 MD 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
Contemporary Youth Orchestra OH$293,497 Executive Di $72,892 $82,579 2023
Death Of Classical Inc NY$293,171 Artistic Director $28,855 $27,089 2024
Everett RI$291,469 Co-artistic Director/treas $35,100 $36,000 2023
Danielandsomesuperfriends Inc NY$296,045 Ceo, Artistic Director $69,823 $63,861 2025
Rawdance CA$296,383 Director $3,802 $3,411 2024
Inspire Music Service Hope Inc AZ$288,484 Executive Director $24,000 $24,688 2023
Royal Stage Christian Performing Arts CA$286,993 Executive Director $11,000 $10,160 2023
Brownbody MN$302,426 Executive Director $63,550 $67,167 2023
The Oratorio Society Of Virginia VA$284,836 Executive Director $29,875 $29,196 2025
Katharsis Media NM$302,669 Executive Director $71,027 $79,368 2024
Christ In The Arts Of West Texas Inc TX$302,809 President $26,300 $26,628 2025
Ankeny Friends Of The Arts IA$304,062 Executive Director $47,885 $56,082 2023
Santa Clara Valley Performing Arts Association CA$282,072 Artistic Director $20,000 $17,942 2024
Carpinteria Community Theater Inc CA$281,492 Executive Director $50,000 $44,857 2024
Ghostlight Productions Inc MI$306,295 General Manager & Artistic Director $39,250 $42,090 2024
Youth Dance Ensemble And School MN$306,706 Executive Director $60,468 $60,475 2025
Montavilla Jazz Festival OR$279,212 Executive Director $26,400 $25,472 2024
Hickory Ballet And Performing Arts NC$278,659 Executive Dir. $27,100 $29,951 2023
Xelias Aerial Arts Studio MN$309,842 Executive Director $96,000 $96,012 2025
Melodic Movements Performing Arts Program Inc DE$276,768 President $49,600 $51,948 2023
Reno Dance Company NV$311,005 Executive Director $15,000 $15,621 2024
Performing Arts Academy Of New TX$313,628 Chairman $29,996 $31,173 2024
Kid Pan Alley VA$273,708 Artistic & Executive Direc $64,466 $66,579 2023
Caldwell Fine Arts Series Inc ID$272,847 Director $47,429 $51,068 2025
Road Show Inc IL$272,738 Executive Director $42,220 $43,124 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default57th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted57th

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 (Michelle Faulkner-forson) 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 154 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 57th 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.