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PeerBasis
Compensation Comparability Determination

Yes And Collaborative Arts

Executive Director / CEO

EIN 272813668
PA · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Herrman, Executive Director / CEO ($32,490) 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 35th percentile of comparable organizationswithin the typical range

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 → $108,285 $32,490
$13,66410th
$25,94225th
$47,145Median
$61,68175th
$77,97590th
$32,490This org · 35th
p10$13,664
p25$25,942
p50$47,145
p75$61,681
p90$77,975
$32,490

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Atlanta Dance Theatre IncGA $315,215$65,616 990
Performing Arts Academy Of NewTX $313,628$30,089 990
Arts For Kids IncNJ $316,270$50,474 990
Sandglass Center For Puppetry & Theater Research LtdVT $318,179$39,025 990
Reno Dance CompanyNV $311,005$15,077 990
Xelias Aerial Arts StudioMN $309,842$92,670 990
Mishpachah IncOH $321,109$66,604 990
Bower Center For The ArtsVA $321,721$61,724 990
Childrens Legacy Theatre IncDC $322,058$45,732 990
Youth Dance Ensemble And SchoolMN $306,706$58,370 990
Ghostlight Productions IncMI $306,295$40,625 990
Teada ProductionsCA $323,308$50,614 990
Rocky Mountain Ballet TheatreMT $324,315$32,428 990
Ankeny Friends Of The ArtsIA $304,062$54,129 990
Christ In The Arts Of West Texas IncTX $302,809$25,701 990
Katharsis MediaNM $302,669$76,605 990
Unison Learning Center IncNY $326,868$58,773 990
BrownbodyMN $302,426$64,829 990
Odyssey Opera Of Boston IncMA $327,762$98,494 990
Sino Us Performing Arts OrganizationCA $327,781$55,895 990
Crossroads Creative & Performing ArtsOR $327,878$60,561 990
North Bay Theatrics IncCA $328,366$57,418 990
Staibdance IncGA $328,628$40,331 990
Texan-french Alliance For The ArtsTX $329,894$86,747 990
RawdanceCA $296,383$3,292 990

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 PA 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 default35th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted35th

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 (Christine Herrman) 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 $32,490 is reasonable (approximately the 35th 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). 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.