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PeerBasis
Compensation Comparability Determination

Massachusetts Educational Theater

Executive Director / CEO

EIN 223014821
MA · NTEE A250
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dennis Canty, Executive Director / CEO ($23,004) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dennis Canty — reported title “EXEC DIRECTOR (EX-OFFICIO)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$166 total compensation of comparable organizations → $126,517 $23,004
$12,04210th
$27,54525th
$43,098Median
$62,16675th
$81,03290th
$23,004This org · 21st
p10$12,042
p25$27,545
p50$43,098
p75$62,166
p90$81,032
$23,004

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 MA 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
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $50,007 2025
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $27,171 2024
Naperville Art League IL$201,956 Director $10,676 $11,680 2023
Collective Arts Network OH$196,157 Executive Di $50,000 $57,242 2024
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $50,314 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $62,337 2023
Humanity Hale HI$206,626 Executive Dir. $27,580 $27,478 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $83,894 2023
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $26,901 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $43,980 2023
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $53,552 2024
Catholic Literary Arts TX$187,228 President And Founder $19,500 $21,085 2024
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $22,439 2024
Small School Inc NC$212,051 Chairman $102,000 $113,919 2024
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $52,448 2025
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $28,165 2023
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $58,136 2023
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $33,927 2023
Michigan Arts Access MI$213,518 Executive Di $46,000 $51,320 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,524 2025
National Parks Arts Foundation NM$214,695 President $57,500 $66,847 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $63,228 2023
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $19,780 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $34,110 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $98,830 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted20th

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 (Dennis Canty) 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 106 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,004 is reasonable (approximately the 21st 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.