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PeerBasis
Compensation Comparability Determination

Nantucket Comedy Festival Inc

Executive Director / CEO

EIN 262303910
MA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Flynn, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 394 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

394 organizations qualified on sector, size, and geography 394 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $309,740 $55,000
$13,70910th
$34,43125th
$58,506Median
$83,76375th
$117,04190th
$55,000This org · 48th
p10$13,709
p25$34,431
p50$58,506
p75$83,763
p90$117,041
$55,000

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 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
Ohio School Psychologists OH$266,818 Executive Di $56,963 $67,139 2024
Hazing Prevention Network IN$266,697 Executive Director $80,000 $93,883 2024
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $68,515 2024
Upstart Crow Studios OR$268,389 Artistic Director $45,000 $47,878 2023
The Samuel School PA$268,506 Principal $132,381 $143,123 2025
Indiana American Family IN$268,785 Executive Di $111,227 $130,529 2024
97percentorg Inc CA$266,129 Director/ceo Thru 12/31/2023 $110,596 $109,414 2023
Client Assistance Program WA$269,011 Executive Director $91,650 $91,312 2024
Progressive Learning Academy For Young Childrenearly Childhood Center MI$269,096 Director $38,677 $51,425 2021
Jireh Homeschool Cooperative TN$269,424 President $16,950 $19,316 2025
Wyomissing Area Education PA$269,785 Executive Di $34,752 $38,566 2024
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $135,753 2024
Inclusive Entrepreneurs Foundation Fka OR$265,250 Executive Director $33,309 $34,422 2024
The North Carolina Safety Conferenc NC$264,987 Executive Di $48,600 $54,442 2025
The Penitent Thief Inc FL$270,246 President $36,000 $37,635 2024
American Research Universities TN$270,369 President $80,000 $91,166 2025
Girls With Books CO$270,613 Executive Director $61,920 $66,072 2024
Freedom Synergy Corporation FL$270,626 President $96,000 $100,359 2024
Ready For Reading Inc VT$270,629 Executive Dir. $2,000 $2,306 2023
African Voices Communications Inc NY$270,782 Executive Director $65,000 $67,293 2023
Bay State Learning Center MA$270,821 Executive Director $43,510 $44,795 2023
Oaktown Jazz Workshops CA$271,149 Executive Dir. $65,971 $63,393 2024
Ace Mentor Program Of Eastern Pa Inc PA$271,345 Affiliate Dir. $68,477 $78,237 2023
Puerto Rico Advance Institute Corp PR$271,647 Manager $9,287 $9,287 2024
Abbeville Institute Ltd AL$271,961 President Di $114,583 $137,754 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default48th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted42nd

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 (Kevin Flynn) 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 394 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 48th 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.