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PeerBasis
Compensation Comparability Determination

Theatre Philadelphia

Executive Director / CEO

EIN 232659812
PA · NTEE A600
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laneshe Miller-white, Executive Director / CEO ($50,043) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laneshe Miller-white — reported title “FORMER EXEC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $101,852 $50,043
$8,65510th
$20,16225th
$39,173Median
$56,39275th
$66,76290th
$50,043This org · 68th
p10$8,655
p25$20,162
p50$39,173
p75$56,392
p90$66,762
$50,043

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 PA 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
Puerto Rican Folkloric Dance Inc TX$244,940 Executive & Artistic Director $55,125 $55,295 2023
The Catamounts Nfp CO$245,928 Artistic Director $26,725 $24,960 2024
Augustana Arts Inc CO$247,305 Executive Director $68,750 $62,554 2025
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $15,586 2023
Center Stage Dance Studio CA$248,693 President $6,171 $5,190 2024
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $47,263 2024
Detroit Puppet Company MI$237,682 Board Member $30,727 $30,891 2024
St Lou Fringe MO$251,434 Executive Dir $64,995 $67,050 2024
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $46,307 2023
Cepa Management Corporation AL$251,818 Executive Di $43,548 $45,824 2024
Artcore Inc WY$253,622 Executive Director $19,800 $20,119 2025
Professional Theatre And Dance IL$234,365 Artistic Dir $50,112 $46,749 2025
Cerimon House OR$233,601 Artistic Director $88,269 $82,199 2023
Pegasus Musical Society TX$233,365 Artistic Director $51,000 $49,690 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $24,928 2023
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $34,991 2024
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $11,755 2024
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $60,000 2023
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $15,075 2025
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $69,141 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $56,088 2024
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $18,836 2024
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $22,438 2024
Collide TX$224,510 Artistic Dir $47,000 $45,793 2024
Encore Performing Arts UT$264,181 Executive Team $7,650 $7,627 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted68th

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 (Laneshe Miller-white) 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 139 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,043 is reasonable (approximately the 68th 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.