Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Vineyard Arts Project Limited

Executive Director / CEO

EIN 261394793
MA · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ashley Melone, Executive Director / CEO ($97,846) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ashley Melone — reported title “Founder and Artistic Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$647 total compensation of comparable organizations → $113,029 $97,846
$8,43510th
$23,04225th
$43,530Median
$62,75075th
$76,24290th
$97,846This org · 97th
p10$8,435
p25$23,042
p50$43,530
p75$62,750
p90$76,242
$97,846

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 MA 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
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $12,916 2023
Base Academy Of Music MO$220,833 Executive Director $29,692 $33,992 2024
Mosaic Steel Orchestra VA$222,867 President $70,763 $76,033 2023
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $49,207 2023
Resonance Works PA$223,259 Board Member $600 $647 2024
Corrib Theatre OR$219,389 Managing Director $63,358 $65,476 2023
Collide TX$224,510 Artistic Dir $47,000 $50,818 2024
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $24,900 2024
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $8,958 2023
Bruka Theater Of The Sierra Inc NV$215,521 Executive Director $28,620 $31,925 2023
Steel City Improv Theater PA$215,164 Interim Executive Director $60,370 $66,995 2023
East Side Arts Council MN$213,627 Executive Dir. $40,810 $43,587 2024
Blackstone River Theatre RI$213,507 Executive Director $72,538 $77,402 2023
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $16,730 2025
Freed Performing Arts Inc FL$211,849 President $36,000 $37,635 2023
Experiments In Opera NY$211,152 Executive Director $12,000 $11,418 2025
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $38,831 2024
Pegasus Musical Society TX$233,365 Artistic Director $51,000 $55,143 2024
Cerimon House OR$233,601 Artistic Director $88,269 $91,220 2023
Ovation Theatre CA$209,509 Executive Director $53,750 $50,168 2024
Theatre Art For Kids NE$208,967 President $23,333 $27,127 2024
Professional Theatre And Dance IL$234,365 Artistic Dir $50,112 $51,879 2025
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $32,018 2025
Theater At The Center Inc IN$208,112 Administrator $44,677 $52,430 2023
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $21,659 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default97th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
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 (Ashley Melone) 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 118 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,846 is reasonable (approximately the 97th 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.