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PeerBasis
Compensation Comparability Determination

Orange Park Community Theatre Inc

Executive Director / CEO

EIN 237115505
FL · NTEE A650
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Hague, Executive Director / CEO ($900) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Elizabeth Hague — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$866 total compensation of comparable organizations → $119,494 $900
$4,52810th
$12,12425th
$27,806Median
$47,22675th
$59,65090th
$900This org · 1st
p10$4,528
p25$12,124
p50$27,806
p75$47,226
p90$59,650
$900

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 FL 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
Iron Crow Theatre Company Inc MD$177,985 Director $3,620 $3,510 2025
Dunes Art Foundation Inc IN$176,991 Managing Dir $2,000 $2,245 2024
The Nola Project Inc LA$176,949 Executive Director $8,177 $9,585 2024
State Theatre Company TX$179,853 Secretary/ceo $9,664 $10,290 2024
Jion Academy CA$180,108 President $9,900 $9,100 2024
Oak Park River Forest Civic Theatre IL$175,886 Managing Director $28,501 $29,827 2024
Heartwood Regional Theater Company ME$181,076 Executive Director $55,000 $57,114 2025
Marva Theater Performing Arts Center Inc MD$175,093 Theater Manager $21,333 $21,857 2023
Whidbey Childrens Theater WA$174,519 Executive Director $37,000 $36,304 2023
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $38,333 2024
Origin Theatre Company Inc NY$184,758 Artistic Dir $67,500 $66,846 2023
Lucky Plush Productions IL$170,279 Secretary $3,443 $3,510 2025
Friends Of Hart Inc OR$187,904 President $15,250 $14,687 2025
Crearte Latino Cultural Center Corp FL$188,130 Director $60,000 $60,000 2024
Off The Wall Productions PA$188,494 Executive Ar $5,627 $6,149 2023
My Nose Turns Red Theatre Company KY$167,457 Executive Director $43,720 $50,000 2024
Childrens Theatre Of Houston TX$167,263 Officer $44,584 $47,474 2024
North Canton Playhouse OH$189,127 Executive Director $27,490 $30,994 2024
Rubber City Shakespeare Company OH$190,570 Ex-officio $11,843 $13,352 2024
Margret And Ha Rey Center Inc NH$190,958 Director $56,160 $55,200 2024
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $16,217 2023
Calliope Productions Incorporated MA$163,408 President $15,000 $14,772 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $30,350 2024
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $63,510 2023
Alton Little Theater Incorporated IL$194,676 Executive Director $36,050 $37,727 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted1st

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 (Elizabeth Hague) 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 154 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $900 is reasonable (approximately the 1st 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.