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PeerBasis
Compensation Comparability Determination

Millbrook Playhouse Inc

Executive Director / CEO

EIN 240864108
PA · NTEE A65Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of David Gritzner, Executive Director / CEO ($32,810) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$695 total compensation of comparable organizations → $132,537 $32,810
$10,33610th
$25,70825th
$44,608Median
$60,23575th
$75,17490th
$32,810This org · 33rd
p10$10,336
p25$25,708
p50$44,608
p75$60,235
p90$75,174
$32,810

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
Literature To Life Inc NY$385,828 Exe Dir $32,200 $28,425 2025
Cyrano's Theatre Company AK$387,508 Producing Artistic Director $48,000 $46,018 2024
Sonoma Arts Live CA$387,782 President $3,325 $2,879 2024
Portland Drama Club OR$382,766 Executive Director & Board Chair $59,072 $55,010 2024
Theatrezone Inc MA$389,362 Treas/clerk $88,451 $79,704 2024
Chicago Tap Theatre Nfp IL$391,090 Artistic Director $37,000 $36,476 2024
Victory Gardens Theater IL$380,792 Managing Director $59,111 $59,996 2023
Yorba Linda Spotlight Theater Company CA$391,469 Studio Manager $69,564 $60,235 2024
Saratoga Sponsor-a-scholar NY$391,840 Executive Director $35,000 $32,652 2023
Beaver Dam Area Community Theatre Inc WI$380,164 Managing Director $60,000 $64,691 2023
The Justice Theater Project NC$380,151 Executive Producer $35,700 $36,990 2024
Childrens Theatre Of Elgin & Fox Valley Theatre Company IL$392,287 Director Of Opertions $53,815 $53,053 2024
Ahwatukee Children's Theatre Inc AZ$392,334 Executive Director $68,645 $68,156 2023
The Theatre Within Inc NY$379,723 President $34,400 $32,092 2023
Vanguard Theater Company NJ$393,281 Artistic Director $12,500 $11,522 2023
Project Danztheatre Company IL$377,104 Executive Dir. $66,707 $64,068 2025
Island Star Performances Inc TX$376,544 Vice President $50,441 $50,597 2024
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $90,484 2023
Bell Tower Productions IA$375,624 President/executive Direct $32,192 $36,390 2023
Golden Thread Productions CA$374,921 Exec Artist Dir $72,000 $62,345 2024
Freehold Theatre Lab Studio WA$374,871 Artistic And Founding Partner $32,800 $29,448 2024
American Friends Of Chicken Shed Inc NY$374,584 Ceo & President $55,328 $51,615 2023
Santa Monica Theatre Guild CA$397,778 Member $27,615 $23,912 2024
Rivendell Theatre Ensemble IL$398,180 Director $50,576 $49,860 2024
The Tennessee Williams Theatre Company LA$373,292 Co Artistic Director $24,976 $27,578 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted33rd

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 Gritzner) 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 323 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,810 is reasonable (approximately the 33rd 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.