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

Little Globe Inc

Executive Director / CEO

EIN 270118569
NM · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katy Gross, Executive Director / CEO ($50,250) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Katy Gross — reported title “Co-Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $114,884 $50,250
$11,96210th
$23,47125th
$43,042Median
$57,09675th
$76,87490th
$50,250This org · 63rd
p10$11,962
p25$23,471
p50$43,042
p75$57,096
p90$76,874
$50,250

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 NM 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
Arcadia Performing Arts Inc PA$348,016 Executive Director $39,800 $35,843 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $64,650 2023
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $41,987 2024
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $16,276 2023
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $56,307 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $8,160 2024
Sc New Play Festival Inc SC$354,165 Executive Artistic Director $30,000 $27,535 2025
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $15,286 2024
Studio 1 NC$356,006 Executive Dir. $60,100 $56,081 2024
Newport Opera House Association NH$340,825 Executive Director $53,500 $44,612 2024
Blue Water Theatre Company MN$340,562 Managing Director $55,000 $49,079 2024
Amazing Things Arts Center Inc MA$357,744 Executive Director $67,234 $54,562 2024
Holy City Arts & Lyric Opera SC$357,749 General Dire $34,490 $32,494 2024
Authentic Community Theatre Inc MD$339,283 President $33,950 $29,510 2023
Alive & Kickin MN$360,111 Executive Director $64,500 $59,256 2023
Ztp MN$337,220 Executive Artistic Director $62,150 $57,097 2023
Forces Of Nature Inc NY$336,324 President $24,400 $19,398 2025
7th Street Theatre Association WA$335,673 Prior Manager $18,601 $15,484 2023
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $42,841 2024
American Theater Group NJ$362,732 Artistic Dir $60,000 $48,379 2024
Ladies Of Hip-hop Festival NJ$363,054 Executive Director $13,700 $11,373 2023
Lovegood Performing Arts Company OR$363,379 President $12,160 $10,499 2023
Danceast Collective TN$334,000 Executive Director $1 $1 2025
Thomasville Entertainment GA$365,778 Executive Dir. $35,700 $31,581 2025
Texan-french Alliance For The Arts TX$329,894 Executive Director $83,999 $78,123 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default63rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted62nd

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 (Katy Gross) 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 147 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,250 is reasonable (approximately the 63rd 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.