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PeerBasis
Compensation Comparability Determination

Gas Lamp Inc

Executive Director / CEO

EIN 208316611
NJ · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristen Graves, Executive Director / CEO ($30,058) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristen Graves — reported title “Artistic Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$777 total compensation of comparable organizations → $155,303 $30,058
$12,06610th
$31,10425th
$52,664Median
$69,30275th
$87,08690th
$30,058This org · 24th
p10$12,066
p25$31,104
p50$52,664
p75$69,302
p90$87,086
$30,058

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 NJ 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
Puppet Co MD$417,430 Executive Director $55,000 $57,591 2024
Center Stage Theatrical Productions CA$419,146 Artistic Dir $66,687 $64,496 2024
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $41,303 2024
Community Theater Inc AL$419,548 Board Member $36,398 $44,042 2024
Rising Youth Theatre AZ$419,761 Producing Artistic Collaborator $43,560 $48,307 2023
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $60,470 2023
The Point Theater Inc IN$414,473 Artistic Dir $68,462 $80,862 2024
Francis Wilson Playhouse Inc FL$421,112 1st Vp $8,200 $8,406 2025
Macguffin Theatre And Film Company PA$413,361 Artistic Dir $80,214 $87,283 2025
Caborca Inc NY$413,336 Co-president $64,217 $66,913 2023
Downtown Springfield Community MO$413,173 Key Employee $65,000 $79,385 2023
Chico Theater Company Inc CA$412,854 Executive Dir. $138,005 $130,030 2025
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $21,963 2024
The Theatre Company Of Bcs TX$411,951 Executive Director $60,000 $69,208 2023
Timothy Mooney Repertory Theatre MI$422,982 President And Executive Direc $51,000 $58,959 2024
Great Arizona Puppet Theater Inc AZ$411,157 President $42,404 $47,024 2023
Civic Theatre Of Greater Lafayette IN$409,937 Prod Artisti $56,400 $68,583 2023
Playwrights Foundation Inc CA$409,712 Exec Artisti $57,051 $55,176 2024
Lubbock Moonlight Musicals Inc TX$425,007 Founder & Ar $12,000 $13,841 2023
Theatrikos Theatre Company AZ$408,875 Executive Dir. $60,264 $66,831 2023
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $26,314 2024
South Orange County Community Theatre CA$426,433 President $9,000 $8,480 2025
Capital Fringe Inc DC$426,671 Presidentsecretary $108,156 $106,301 2024
Afterwork Theater Inc NY$407,873 Executive Dir. $71,750 $72,617 2024
Highlands Little Theatre Inc FL$427,469 Theater Manager $40,766 $42,893 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2024 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 NJ 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 default24th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted24th

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 (Kristen Graves) 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 324 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,058 is reasonable (approximately the 24th 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.