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PeerBasis
Compensation Comparability Determination

Lubbock Moonlight Musicals Inc

Executive Director / CEO

EIN 203575558
TX · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gerald Dolter, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gerald Dolter — reported title “FOUNDER & AR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,565 total compensation of comparable organizations → $89,978 $12,000
$22,24110th
$40,84925th
$49,497Median
$58,78875th
$67,79890th
$12,000This org · 8th
p10$22,241
p25$40,849
p50$49,497
p75$58,788
p90$67,798
$12,000

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 TX 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
The Actors Conservatory Theatre TX$435,935 General Production Manager $50,000 $50,000 2023
The Theatre Company Of Bcs TX$411,951 Executive Director $60,000 $60,000 2023
Balanced Almond Inc TX$451,494 President $40,134 $38,983 2024
Austin Scottish Rite Community And TX$457,853 Executive Dir. $58,200 $56,530 2024
Beaumont Community Players Inc TX$459,825 Executive Dir $75,000 $72,848 2024
Island Star Performances Inc TX$376,544 Vice President $50,441 $48,994 2024
Wimberley Players Inc TX$357,953 Technical Director $52,824 $52,824 2023
Hope Stone Inc TX$351,828 Founder & President $70,000 $67,992 2024
Musiqa TX$345,649 Executive Director $53,100 $53,100 2023
Lubbock Community Theatre TX$504,919 Executive Dir. $48,830 $48,830 2023
Glass Half Full Theatre TX$338,468 Co-producing Artistic Director $42,696 $41,471 2024
Longview Act TX$330,966 Executive Director $60,108 $58,384 2024
Stolen Shakespeare Guild TX$319,631 Executive Di $48,166 $46,784 2024
Teatro Hispano De Dallas TX$317,399 Executive Director $63,750 $63,750 2023
Second Thought Theatre TX$309,488 Executive Director $33,500 $32,539 2024
Zilker Theatre Productions TX$541,587 Executive Director $50,000 $50,000 2023
Island Etc TX$546,555 Executive Director $10,000 $10,000 2023
Class Act Productions TX$551,261 Executive Managing Director $21,500 $20,883 2024
Paris Community Theater TX$295,327 President $4,700 $4,565 2024
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $45,510 2023
Soul Rep Theatre Company TX$289,722 Producton $26,854 $25,411 2025
Cactus Pear Music Festival TX$284,917 Executive Dir. $69,333 $67,344 2024
Tyler Civic Theatre Inc TX$566,620 Executive Dir. $43,098 $41,862 2024
Catastrophic Theatre Inc TX$634,113 Co-artistic Director $92,636 $89,978 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted8th

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 (Gerald Dolter) 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 24 similarly situated organizations (Same NTEE sector (A65) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 8th 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.