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PeerBasis
Compensation Comparability Determination

Saltworks Theatre Company

Executive Director / CEO

EIN 251395314
PA · NTEE A65Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Norma Alrutz, Executive Director / CEO ($71,749) against every comparable organization that fit the selection criteria — 211 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Norma Alrutz — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

211 organizations qualified on sector, size, and geography 211 within the band form the benchmarked peer set.

Distribution of comparable compensation

$816 total compensation of comparable organizations → $99,199 $71,749
$4,42410th
$12,40225th
$28,098Median
$44,17675th
$57,47190th
$71,749This org · 98th
p10$4,424
p25$12,402
p50$28,098
p75$44,176
p90$57,471
$71,749

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
Evergreen Players Inc CO$207,078 Executive Director $58,055 $57,471 2023
Dandylyon Drama WA$205,579 Artistic Director $31,973 $28,705 2024
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $48,354 2023
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $17,345 2025
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $54,608 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $15,952 2023
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $9,662 2024
Asbury Park Theater Company NJ$208,816 Executive Director $24,324 $21,778 2024
Lunchtime Productions CA$209,049 Executive Dir. $42,834 $38,185 2023
Story Theater Company IA$209,154 President $2,635 $2,893 2024
Mixed Magic Theatre & Cultural Events RI$209,376 Director $20,500 $19,712 2024
Music Box Players PA$209,622 President $1,615 $1,615 2024
Matheatre Corporation WY$203,072 President $18,130 $19,468 2024
Oklahoma Shakespearean Festival OK$209,969 Coker $34,975 $38,619 2024
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $20,139 2024
Southern Plain Productions OK$210,644 Artistic Dir. $33,612 $37,114 2024
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,679 2023
Recreational Arts Inc NJ$211,220 President $16,938 $15,165 2024
Teatro De La Luna DC$211,505 Producer $18,638 $16,401 2024
A Host Of People Inc MI$211,567 Secretary $18,936 $19,599 2024
Upfront Theatre WA$211,640 Executive Director $5,038 $4,523 2024
Piper Theatre Productions Inc NY$212,121 Artistic Director $10,000 $9,329 2023
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $35,288 2025
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $10,595 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $38,071 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 default98th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted97th

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 (Norma Alrutz) 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 211 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,749 is reasonable (approximately the 98th 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.