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PeerBasis
Compensation Comparability Determination

Hopewell Valley Children's Theatre Inc

Executive Director / CEO

EIN 223626262
NJ · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bernadette Furlong, Executive Director / CEO ($21,867) against every comparable organization that fit the selection criteria — 263 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Bernadette Furlong — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

263 organizations qualified on sector, size, and geography 263 within the band form the benchmarked peer set.

Distribution of comparable compensation

$777 total compensation of comparable organizations → $122,147 $21,867
$5,28310th
$16,55125th
$38,202Median
$56,85875th
$70,12790th
$21,867This org · 32nd
p10$5,283
p25$16,551
p50$38,202
p75$56,858
p90$70,127
$21,867

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
Cardboard Playhouse Theatre Company NM$244,506 Co-artistic Director $24,500 $30,386 2023
City Lit Theatre Company IL$244,530 Artistic Dir $22,308 $24,564 2024
Garrison Players Inc NH$244,611 President $3,000 $3,023 2025
Notch Theatre Company NY$245,219 President/artistic Director $50,000 $50,604 2024
Oye Palaver Hut Inc DC$245,225 Executive Director $24,000 $23,588 2024
New York Theatre Barn Incorporated NY$245,252 General Manager $4,500 $4,689 2023
Poetry Society Of New York Inc NY$248,150 Chair, Treasurer & C.e.o. $48,700 $49,288 2024
Ripple Productions WA$248,443 Co-executive Artistic Director $69,672 $69,864 2024
The Newnan Community Theatre GA$248,684 Executive Di $46,500 $51,016 2025
Broken Box Mime Theater NY$248,740 Artistic Director $77,258 $80,501 2023
Eta Creative Arts Foundation IL$249,064 Executive Director $75,000 $85,022 2023
Aiken Performing Arts Group Inc SC$249,120 Executive Director $30,037 $34,192 2025
Brightside Theatre Inc IL$249,762 Artistic Director $20,175 $22,871 2023
Hell In A Handbag Productions IL$250,289 Treasurer $43,531 $47,933 2024
Theatre Off Jackson WA$250,342 Executive Director $60,833 $62,803 2023
Exposed Brick Theatre MN$238,127 Co-artistic Director $55,000 $62,667 2023
Act Out Theatre Company CA$237,977 Executive Director $51,923 $50,217 2024
Looking For Lilith KY$237,210 Co-artistic Director $23,142 $27,129 2025
Le Chat Noir Inc GA$236,621 Secretary $40,000 $46,377 2023
Pipeline Theatre Company Inc NY$236,519 Artist Trustee $10,122 $9,980 2025
Common Ground Theatre CA$252,965 Artist Director $30,280 $29,285 2024
Schaumburg On Stage IL$253,256 Program Dire $6,587 $7,253 2024
Roanoke Childrens Theatre Inc VA$235,675 Executive Dir. $4,950 $5,353 2024
Dreams Of Hope PA$254,163 Former Officer $63,402 $72,907 2023
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $34,513 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 default32nd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted32nd

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 (Bernadette Furlong) 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 263 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,867 is reasonable (approximately the 32nd 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.