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PeerBasis
Compensation Comparability Determination

Filament Theatre Ensemble Nfp

Executive Director / CEO

EIN 261301788
IL · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rejinal Simon, Executive Director / CEO ($46,875) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rejinal Simon — reported title “EX OFFICIO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,398 total compensation of comparable organizations → $107,748 $46,875
$14,96010th
$22,28125th
$41,221Median
$59,36175th
$72,84890th
$46,875This org · 55th
p10$14,960
p25$22,281
p50$41,221
p75$59,361
p90$72,848
$46,875

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 IL 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
Redtwist Theatre IL$342,425 Artist Director $14,805 $14,380 2024
Chicago Latino Theater Alliance IL$335,630 Executive Di $113,866 $107,748 2025
Project Danztheatre Company IL$377,104 Executive Dir. $66,707 $63,123 2025
Kokandy Productions IL$317,321 Producing Artistic Director $9,800 $9,519 2024
Victory Gardens Theater IL$380,792 Managing Director $59,111 $59,111 2023
Piven Theatre Workshop IL$308,032 Artistic Dir $59,800 $56,587 2025
Chicago Tap Theatre Nfp IL$391,090 Artistic Director $37,000 $35,938 2024
Childrens Theatre Of Elgin & Fox Valley Theatre Company IL$392,287 Director Of Opertions $53,815 $52,271 2024
Artists' Ensemble Theater Inc IL$303,429 Artistic Dir $25,487 $24,118 2025
Rivendell Theatre Ensemble IL$398,180 Director $50,576 $49,125 2024
Lukaba Productions IL$402,338 Executive Director $75,000 $72,848 2024
Chicago Dramatists IL$291,266 Artistic Direc. $33,065 $33,065 2023
The Gift Theatre Company IL$280,448 Managing Director $41,346 $40,160 2024
Water People Theater Group Nfp IL$279,163 Exec Artistic Director $61,200 $59,444 2024
Invictus Theatre IL$278,797 President And Artistic Director $22,028 $21,396 2024
Schaumburg On Stage IL$253,256 Program Dire $6,587 $6,398 2024
Hell In A Handbag Productions IL$250,289 Treasurer $43,531 $42,282 2024
Brightside Theatre Inc IL$249,762 Artistic Director $20,175 $20,175 2023
Eta Creative Arts Foundation IL$249,064 Executive Director $75,000 $75,000 2023
City Lit Theatre Company IL$244,530 Artistic Dir $22,308 $21,668 2024
Shattered Globe Theatre IL$490,442 Director $75,000 $72,848 2024
Lifeline Productions Inc IL$493,881 Managing Dir. $30,010 $28,398 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted55th

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 (Rejinal Simon) 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 22 similarly situated organizations (Same NTEE sector (A65) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,875 is reasonable (approximately the 55th 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.