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PeerBasis
Compensation Comparability Determination

Theatre Off Jackson

Executive Director / CEO

EIN 202202673
WA · NTEE A65
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patricia West, Executive Director / CEO ($60,833) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,787 total compensation of comparable organizations → $83,160 $60,833
$7,59810th
$22,62425th
$41,350Median
$61,38175th
$67,86490th
$60,833This org · 73rd
p10$7,598
p25$22,624
p50$41,350
p75$61,381
p90$67,864
$60,833

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
Ripple Productions WA$248,443 Co-executive Artistic Director $69,672 $67,673 2024
Spokane Childrens Theatre Inc WA$263,896 Director $68,449 $64,771 2025
The Williams Project WA$265,923 President $41,350 $41,350 2023
Upfront Theatre WA$211,640 Executive Director $5,038 $4,893 2024
Dandylyon Drama WA$205,579 Artistic Director $31,973 $31,056 2024
Warehouse Theatre Company WA$299,704 Executive Director $14,997 $14,191 2025
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,787 2024
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $57,991 2023
Wing-it Productions WA$309,153 Executive Artistic Director $42,249 $42,249 2023
Regional Theatre Of The Palouse WA$315,442 President $12,000 $11,656 2024
Walla Walla Summer Theater Studios WA$318,806 Executive Artistic Director $70,000 $67,992 2024
Whidbey Childrens Theater WA$174,519 Executive Director $37,000 $37,000 2023
Theatre Puget Sound WA$337,152 Executive Director $83,160 $83,160 2023
Centerstage Theatre WA$351,431 Executive Director $53,440 $53,440 2023
Freehold Theatre Lab Studio WA$374,871 Artistic And Founding Partner $32,800 $31,859 2024

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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Patricia West) 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 15 similarly situated organizations (Same NTEE sector (A65) + WA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,833 is reasonable (approximately the 73rd 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.