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PeerBasis
Compensation Comparability Determination

Grand Theatre Of Oelwein Inc

Executive Director / CEO

EIN 272242627
IA · NTEE A65
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Kime, Executive Director / CEO ($25,760) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Kime — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$693 total compensation of comparable organizations → $84,299 $25,760
$3,96810th
$11,62625th
$24,986Median
$39,63975th
$50,93490th
$25,760This org · 51st
p10$3,968
p25$11,626
p50$24,986
p75$39,639
p90$50,934
$25,760

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 IA 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
Community Players Inc NE$220,307 Executive Di $47,000 $43,078 2024
Northern California Dance Collective CA$220,351 Treasurer $1,550 $1,140 2024
She Nyc Arts Inc NY$218,793 Artistic Executive Director $4,000 $3,171 2023
Stageworx Co KS$218,008 President $18,884 $17,385 2024
The Stage Oconee Inc GA$221,389 Executive Director $9,975 $8,799 2023
Vivid Stage Inc NJ$217,741 Artistic Director $30,000 $22,237 2025
Lobster Theater Project CA$221,947 Executive Dir. $60,708 $44,671 2024
Latinx Playwrights Circle Inc NY$222,247 President $4,355 $3,267 2025
Trademark Theater MN$215,463 Founder/artistic Director $23,493 $19,272 2025
Studio Theatre Inc AR$223,946 Executive Director $31,719 $30,383 2024
Staretthe Directors Company Inc NY$215,411 Executive Dir. $1,000 $793 2023
Full Circle Theater Company MN$223,986 Managing Director $40,700 $33,388 2025
Colorado New Play Festival CO$224,108 Executive Dir. $43,000 $35,136 2024
Innervision Theatre Arts Center Inc NY$215,083 Director $9,360 $7,207 2024
Ffx Ministries Inc VA$224,410 Production Manager $20,905 $17,709 2023
Longmont Theatre Company Inc CO$225,189 Director $5,103 $4,293 2023
Ten Fifteen Productions OR$213,974 Executive Director $42,509 $33,640 2024
The Best Production Company Inc CT$213,919 Managing Director $25,000 $20,564 2023
Pones Inc KY$213,740 Executive Director & Ex Officio Board Director $32,350 $29,617 2024
Dogteam Theatre Project Inc VT$213,541 Co-president $2,520 $2,161 2024
Staten Island Shakespearean Theatre Co NY$213,428 Director $57,693 $44,426 2024
Shakespeare In Detroit MI$226,090 Officer $35,000 $31,695 2023
Shelby County Community Theatre Inc KY$227,114 Executive Di $15,000 $13,379 2025
Piper Theatre Productions Inc NY$212,121 Artistic Director $10,000 $7,928 2023
Upfront Theatre WA$211,640 Executive Director $5,038 $3,844 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2022 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 IA 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 default51st
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted50th

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 (Cynthia Kime) 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 228 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,760 is reasonable (approximately the 51st 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.