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PeerBasis
Compensation Comparability Determination

Sst Productions

Executive Director / CEO

EIN 261419204
CA · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marc Haupert, Executive Director / CEO ($130,000) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Marc Haupert — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$405 total compensation of comparable organizations → $137,245 $130,000
$3,70510th
$11,49825th
$19,638Median
$44,45375th
$65,68890th
$130,000This org · 96th
p10$3,705
p25$11,498
p50$19,638
p75$44,453
p90$65,688
$130,000

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 CA 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
Audrey Herman Spotlighters Theatre Inc MD$132,426 Executive Director $57,920 $62,710 2024
Mud Creek Players Inc IN$117,062 Director $332 $405 2024
Great Small Works Inc NY$136,745 Board Member $14,200 $14,860 2024
Aquila Theatre Company NY$115,626 Artistic Director $134,120 $136,735 2025
Twilight Theatre Inc KS$138,595 Executive Director $27,373 $34,247 2024
Exitheatre CA$113,764 Secretary/treasurer $18,000 $17,536 2025
Chambersburg Community Theatre Inc PA$111,852 Managing Director $25,000 $28,872 2024
Denizen Theatre Inc NY$110,746 Secretary/treasurer $19,980 $20,908 2024
Salvage Vanguard Theater TX$107,275 Artistic Director $64,600 $77,045 2023
The Actors' Group (Tag) HI$145,978 Treasurer/production/manag $26,475 $28,261 2023
Upstream Theater MO$146,085 Artistic Director $10,700 $13,124 2024
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,675 2025
Academy Of Community Theatre CO$148,319 Director $24,435 $27,134 2024
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $13,384 2023
Yara Arts Group NY$150,689 Artistic Director & Board Member $20,750 $21,714 2024
Milwaukee Ballet Orchestra Inc WI$151,804 Managing Director $3,460 $4,308 2023
Enchantment Theatre Company PA$152,282 Director $39,200 $45,271 2024
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $42,000 2024
Stage Left Theater Association WA$155,129 Managing Director $12,000 $12,442 2024
Pax Amicus Foundation NJ$155,661 President $12,000 $12,408 2024
The Palmetto Opera SC$95,977 Treasurer $1,750 $2,114 2024
Acting Naturally PA$95,376 Director $13,874 $16,023 2024
Island Stage Left WA$157,842 Executive Di $49,666 $53,016 2023
Stage Aurora Theatrical Company Inc FL$95,085 Executive Director $16,400 $18,368 2023
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $14,119 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted92nd

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 (Marc Haupert) 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 50 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $130,000 is reasonable (approximately the 96th 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.