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PeerBasis
Compensation Comparability Determination

Opera Company Of Middlebury

Executive Director / CEO

EIN 201993530
VT · NTEE A6A
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Allison Steinmetz, Executive Director / CEO ($27,750) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,871 total compensation of comparable organizations → $225,854 $27,750
$7,43410th
$9,55425th
$44,766Median
$62,82675th
$71,10990th
$27,750This org · 38th
p10$7,434
p25$9,554
p50$44,766
p75$62,826
p90$71,109
$27,750

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 VT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Opera Atelier IncFL $304,193$20,736 990
Nova Center For The Performing ArtsMT $335,164$45,299 990
Opera On The JamesVA $349,600$71,109 990
Painted Sky Opera IncOK $281,869$7,434 990
Opera In Williamsburg IncVA $265,950$8,154 990
Opera RoanokeVA $380,673$62,826 990
Lyric Opera Of The NorthMN $253,372$44,766 990
Pocket Opera IncCA $391,868$44,516 990
Opera Louisiane IncLA $397,792$60,012 990
New York Chinese Opera Society IncNY $233,964$6,563 990
Southland SingsCA $229,213$27,469 990
Teatro Grattacielo IncNY $406,756$53,866 990
Wichita Grand Opera IncKS $407,537$72,649 990
Florida Grand Opera IncFL $225,354$225,854 990
Baltimore Concert Opera IncMD $413,560$56,239 990
Pacific MusicworksWA $217,957$4,871 990
Charleston Opera Theater IncSC $424,145$9,037 990
Cedar Rapids Opera TheatreIA $450,651$70,042 990
Washington National OperaDC $450,793$44,383 990
Opera Festival Of ChicagoIL $457,892$9,554 990
Pella Opera House CommissionIA $466,464$69,998 990

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 VT 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 default38th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted38th

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 (Allison Steinmetz) 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 21 similarly situated organizations (Same NTEE sector (A6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,750 is reasonable (approximately the 38th 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). 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.