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PeerBasis
Compensation Comparability Determination

Celebration Barn Theater

Executive Director / CEO

EIN 237321583
ME · NTEE A250
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Bruin, Executive Director / CEO ($62,000) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Bruin — reported title “Executive Artistic Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$149 total compensation of comparable organizations → $204,354 $62,000
$10,91310th
$29,18125th
$51,188Median
$70,33175th
$85,62690th
$62,000This org · 64th
p10$10,913
p25$29,181
p50$51,188
p75$70,331
p90$85,626
$62,000

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 ME 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
Arts In Schools Collaborative PA$329,237 President $13,842 $13,785 2023
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $35,323 2024
Signal Return Inc MI$327,321 Artistic Director $72,422 $72,510 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $43,664 2024
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $59,104 2023
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $58,946 2024
Sleepy Hollow Theatre & Arts Park ND$324,690 President $28,000 $30,686 2023
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $70,576 2025
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $69,361 2025
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $4,060 2024
Gulf Beach Art Center FL$321,701 Administrator $32,200 $29,342 2024
1111 A Creative Collective CA$321,147 President $38,875 $33,524 2023
Rochester Construction Training NY$321,061 Executive Di $88,825 $75,851 2025
Nw Film Camp CA$340,757 President $9,562 $8,009 2024
Hogfish Maine ME$340,928 Executive Director $3,570 $3,468 2024
Harmony Project Phoenix AZ$320,409 Secretary/ex $90,000 $86,439 2023
Access Art FL$317,475 Director $13,000 $11,846 2024
Coupeville Arts Center WA$344,715 Executive Director $55,170 $49,328 2023
Able - Artists Breaking Limits & IL$315,868 Executive Dir. $56,050 $53,451 2024
The Music Education Initiative AR$350,517 Founder $96,195 $107,983 2023
Fine Art Miracles Inc PA$350,924 President $77,420 $74,890 2024
Childrens Arts Guild NY$310,730 Founding President And Ceo $100,000 $90,242 2023
Overflow Fine Arts Inc FL$310,576 President $19,036 $17,347 2024
Milton Art Center Inc MA$309,748 Executive Director $95,220 $85,452 2023
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $29,542 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default64th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted62nd

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 (David Bruin) 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 159 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,000 is reasonable (approximately the 64th 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.