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PeerBasis
Compensation Comparability Determination

Mabou Mines Development Foundation Inc

Executive Director / CEO

EIN 237396613
NY · NTEE A650
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Kandel, Executive Director / CEO ($18,120) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,942 total compensation of comparable organizations → $153,449 $18,120
$18,74610th
$36,01725th
$55,000Median
$70,38375th
$90,38390th
$18,120This org · 11th
p10$18,746
p25$36,017
p50$55,000
p75$70,383
p90$90,383
$18,120

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 NY 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
Fort Hill Performing Arts Center Inc NY$494,348 President $36,067 $36,067 2024
Krymov Lab Inc NY$480,680 Managing Director $26,486 $26,486 2024
The Inheiritance Project Ltd NY$466,527 Executive Dir. $74,750 $74,750 2024
Road Less Traveled Productions Ltd NY$510,205 Executive Dir. $53,083 $53,083 2024
Sweet Jane Productions Inc NY$465,782 President & Chairman $57,077 $58,763 2023
New Federal Theatre Inc NY$464,790 Board Member/producing Artistic Dir. $70,015 $70,015 2024
New Light Theater Project Inc NY$514,137 Director $55,000 $55,000 2024
Pan Asian Repertory Theatre Inc NY$515,458 Member $10,310 $10,310 2024
Hallwalls Inc NY$454,638 Executive Dir. $50,500 $50,500 2024
Gingold Theatrical Group NY$452,801 Artistic Dir. $57,200 $57,200 2024
White Bird Productions Inc NY$450,835 President $60,000 $61,772 2023
Theatre Of Youth Company Inc NY$527,511 Executive Director $55,341 $53,915 2025
Theatre Of The Oppressed Nyc Inc NY$447,079 Executive Director $80,641 $80,641 2024
Theater Labrador Inc NY$532,901 Managing Director $91,897 $91,897 2024
Fiasco Theater Ltd NY$442,801 President/co-artistic Director $36,465 $36,465 2024
The American Vicarious Inc NY$536,849 Director $70,750 $70,750 2024
New York Classical Theatre Inc NY$537,156 Artistic Dir $79,381 $79,381 2024
The Theatre Of The Emerging American NY$429,983 Producing Director $44,645 $45,964 2023
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $26,000 2024
Stage Left Children's Theater Inc NY$550,779 Executive Dir. $64,350 $64,350 2024
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $40,810 2024
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $59,748 2023
Caborca Inc NY$413,336 Co-president $64,217 $66,114 2023
Afterwork Theater Inc NY$407,873 Executive Dir. $71,750 $71,750 2024
Abingdon Theatre Company NY$572,828 Artistic Direct $122,194 $122,194 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (Karen Kandel) 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 47 similarly situated organizations (Same NTEE sector (A65) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,120 is reasonable (approximately the 11th 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.