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PeerBasis
Compensation Comparability Determination

Mineral Point Opera House Inc

Executive Director / CEO

EIN 263493573
WI · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christina Harrington, Executive Director / CEO ($33,132) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christina Harrington — reported title “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

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$664 total compensation of comparable organizations → $126,555 $33,132
$6,90210th
$18,52725th
$35,568Median
$51,48175th
$64,73190th
$33,132This org · 45th
p10$6,902
p25$18,527
p50$35,568
p75$51,481
p90$64,731
$33,132

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 WI 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
Yard Theater Inc CA$296,182 President $31,150 $26,516 2023
Paris Community Theater TX$295,327 President $4,700 $4,502 2024
New York City Players Inc NY$296,648 President $2,875 $2,561 2023
Bond Street Theatre Coalition Ltd NY$295,067 Vice Preside $31,200 $26,996 2024
Asante Art Institute Of Indianapolis Inc IN$297,818 Director $25,000 $24,594 2025
Shakesperience Productions Inc CT$298,001 Executive Pr $21,000 $18,368 2025
Lumina Studio Theatre Inc MD$298,006 Co-executive Director $56,986 $51,013 2024
Warehouse Theatre Company WA$299,704 Executive Director $14,997 $12,525 2025
Chicago Dramatists IL$291,266 Artistic Direc. $33,065 $32,046 2023
Children's Educational Theatre Inc OR$291,263 Executive Director $23,089 $20,531 2024
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $44,878 2023
Rogue Artists Ensemble CA$302,062 Artistic Director/interim Board Chair $30,876 $25,529 2024
Soul Rep Theatre Company TX$289,722 Producton $26,854 $25,058 2025
Improv Utopia CA$289,594 Presidentceo $50,417 $41,686 2024
Rosendale Theatre Collective Inc NY$302,387 Managing Director $59,499 $51,481 2024
Main Street Players Inc GA$302,461 President $24,000 $23,107 2024
Firebird Childrens Theatre PA$302,599 President $36,150 $34,519 2024
Rainbow Productions VA$302,690 President $73,038 $67,526 2024
Marblehead Little Theatre Inc MA$288,684 Secretary $3,800 $3,185 2025
Artists' Ensemble Theater Inc IL$303,429 Artistic Dir $25,487 $23,374 2025
Flying V Ltd MD$287,745 Executive Director $37,000 $34,101 2023
North Shore Children's Theatre Inc MA$304,291 President & Treasurer $65,000 $55,929 2024
Inside Out Theatre Company Inc FL$287,632 Executive Director $65,004 $58,472 2024
The Liberty Theatre Company ID$305,616 Executive Di $43,770 $44,584 2024
Provincetown Tennessee Williams Theater MA$286,234 Director/curator $30,000 $25,813 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default45th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted45th

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 (Christina Harrington) 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 313 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,132 is reasonable (approximately the 45th 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.