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PeerBasis
Compensation Comparability Determination

Classical Theatre Company

Executive Director / CEO

EIN 208412415
TX · NTEE A65
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Johnston, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 196 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

196 organizations qualified on sector, size, and geography 196 within the band form the benchmarked peer set.

Distribution of comparable compensation

$835 total compensation of comparable organizations → $101,510 $35,000
$4,41110th
$11,80225th
$28,128Median
$45,12475th
$58,32590th
$35,000This org · 59th
p10$4,411
p25$11,802
p50$28,128
p75$45,124
p90$58,325
$35,000

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
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $31,033 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $38,957 2024
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $10,841 2023
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $36,111 2025
What A Do Theatre MI$198,941 Executive Di $53,109 $54,800 2025
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $18,767 2023
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,739 2023
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,812 2023
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $20,608 2024
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,527 2024
Matheatre Corporation WY$203,072 President $18,130 $19,922 2024
Enlightened Theatrics OR$195,716 Executive Director $65,000 $63,770 2023
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $54,851 2023
Alton Little Theater Incorporated IL$194,676 Executive Director $36,050 $36,368 2024
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $9,888 2024
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $61,222 2023
St John Community Theatre LA$204,923 Managing Director $14,033 $16,325 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $29,257 2024
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $55,880 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $17,750 2025
Dandylyon Drama WA$205,579 Artistic Director $31,973 $29,374 2024
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $73,420 2024
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $15,632 2023
Evergreen Players Inc CO$207,078 Executive Director $58,055 $58,810 2023
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $49,480 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2025 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 default59th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted58th

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 (John Johnston) 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 196 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 59th 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.