Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Community Theater Inc

Executive Director / CEO

EIN 237243440
AL · NTEE A65Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Steve Price, Executive Director / CEO ($36,398) against every comparable organization that fit the selection criteria — 329 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Steve Price — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$642 total compensation of comparable organizations → $128,350 $36,398
$9,87410th
$25,63325th
$43,917Median
$58,32975th
$72,69090th
$36,398This org · 39th
p10$9,874
p25$25,633
p50$43,917
p75$58,329
p90$72,690
$36,398

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 AL 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
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $34,135 2024
Rising Youth Theatre AZ$419,761 Producing Artistic Collaborator $43,560 $39,923 2023
Center Stage Theatrical Productions CA$419,146 Artistic Dir $66,687 $53,302 2024
Francis Wilson Playhouse Inc FL$421,112 1st Vp $8,200 $6,947 2025
Puppet Co MD$417,430 Executive Director $55,000 $47,596 2024
Gas Lamp Inc NJ$417,322 Artistic Director $30,058 $24,841 2024
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $18,151 2024
Timothy Mooney Repertory Theatre MI$422,982 President And Executive Direc $51,000 $48,726 2024
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $49,975 2023
The Point Theater Inc IN$414,473 Artistic Dir $68,462 $66,828 2024
Lubbock Moonlight Musicals Inc TX$425,007 Founder & Ar $12,000 $11,439 2023
Macguffin Theatre And Film Company PA$413,361 Artistic Dir $80,214 $72,135 2025
Caborca Inc NY$413,336 Co-president $64,217 $55,300 2023
Downtown Springfield Community MO$413,173 Key Employee $65,000 $65,608 2023
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $21,747 2024
Chico Theater Company Inc CA$412,854 Executive Dir. $138,005 $107,463 2025
South Orange County Community Theatre CA$426,433 President $9,000 $7,008 2025
Capital Fringe Inc DC$426,671 Presidentsecretary $108,156 $87,852 2024
The Theatre Company Of Bcs TX$411,951 Executive Director $60,000 $57,196 2023
Highlands Little Theatre Inc FL$427,469 Theater Manager $40,766 $35,449 2024
Great Arizona Puppet Theater Inc AZ$411,157 President $42,404 $38,863 2023
On Stage Inc MA$428,531 Artistic Director $60,562 $49,077 2025
Civic Theatre Of Greater Lafayette IN$409,937 Prod Artisti $56,400 $56,680 2023
Playwrights Foundation Inc CA$409,712 Exec Artisti $57,051 $45,600 2024
The Theatre Of The Emerging American NY$429,983 Producing Director $44,645 $38,446 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default39th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted39th

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 (Steve Price) 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 329 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,398 is reasonable (approximately the 39th 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.