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PeerBasis
Compensation Comparability Determination

District One Community Education

Executive Director / CEO

EIN 237410005
PA · NTEE A20Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Theresa Shockley, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Theresa Shockley — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$958 total compensation of comparable organizations → $294,943 $35,000
$5,33310th
$15,27625th
$37,101Median
$60,94075th
$72,90090th
$35,000This org · 48th
p10$5,333
p25$15,276
p50$37,101
p75$60,940
p90$72,900
$35,000

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 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
Bruce Lee Foundation Inc CA$149,396 Executive Director $100,248 $91,733 2023
Granary Art Center UT$146,593 Executive Director $60,000 $61,579 2025
Island Community House Inc VA$144,658 Executive Director $65,960 $67,490 2023
Theater Resources Unlimited Inc NY$144,204 Executive Direc, President $24,150 $23,125 2023
Collaborative Institute Of Cultural Arts IL$144,152 Director $9,520 $9,919 2023
Lightbox Film Center PA$153,749 Board Director $21,000 $21,556 2024
Betti Ono Foundation CA$143,415 Ceo/presiden $193,948 $177,474 2023
Krewe Of Seaman Inc LA$143,094 President $73,500 $83,306 2024
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $48,000 2024
Frank Theatre MN$156,939 Secretary $60,000 $61,025 2024
Design Sacramento CA$140,644 Executive Director $24,900 $22,131 2024
Lewistown Art Center MT$157,562 Executive Di $31,346 $35,807 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $15,397 2024
Oklahoma Mural Syndicate OK$158,724 President $3,998 $4,665 2023
12 Dunemere Inc NY$138,477 Executive Director $17,651 $16,417 2024
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $14,108 2023
Waterloo Arts OH$161,096 Executive Di $43,333 $47,242 2024
Lee County Arts & Community Center NC$134,854 Executive Di $30,897 $33,831 2023
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $12,644 2024
Artseed CA$165,991 Exec Dir/secty $39,874 $35,440 2024
Speedwell Projects ME$131,474 Managing Director $33,246 $34,267 2024
Hola Cultura DC$131,035 Executive Director And Director $55,900 $51,983 2023
Viva Voices Choral Organization Inc KY$166,955 President $49,250 $53,059 2025
Culture Mill Inc NC$130,625 Director $46,866 $48,559 2025
Kansas Sampler Foundation Inc KS$130,535 Co-director $100,202 $114,715 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 default48th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted44th

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 (Theresa Shockley) 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 111 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 48th 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.