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PeerBasis
Compensation Comparability Determination

North Shore Children's Theatre Inc

Executive Director / CEO

EIN 273283123
MA · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicole Poirier, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 312 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nicole Poirier — reported title “PRESIDENT & 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

312 organizations qualified on sector, size, and geography 312 within the band form the benchmarked peer set.

Distribution of comparable compensation

$772 total compensation of comparable organizations → $147,082 $65,000
$8,35910th
$21,80425th
$42,737Median
$60,55575th
$77,02590th
$65,000This org · 79th
p10$8,359
p25$21,804
p50$42,737
p75$60,555
p90$77,025
$65,000

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
Artists' Ensemble Theater Inc IL$303,429 Artistic Dir $25,487 $27,165 2025
The Liberty Theatre Company ID$305,616 Executive Di $43,770 $51,815 2024
Rainbow Productions VA$302,690 President $73,038 $78,478 2024
Firebird Childrens Theatre PA$302,599 President $36,150 $40,117 2024
Main Street Players Inc GA$302,461 President $24,000 $26,854 2024
Rosendale Theatre Collective Inc NY$302,387 Managing Director $59,499 $59,831 2024
Collaborative Theatre Project Inc OR$306,297 Artistic Dir $3,500 $3,617 2024
Boundless Theatre Company Inc NY$306,353 Founding Member $16,331 $16,422 2024
Rogue Artists Ensemble CA$302,062 Artistic Director/interim Board Chair $30,876 $29,669 2024
Theater For Personal Growth Inc NY$306,579 Mgr Director/secty $95,500 $96,033 2024
Piven Theatre Workshop IL$308,032 Artistic Dir $59,800 $63,737 2025
Warehouse Theatre Company WA$299,704 Executive Director $14,997 $14,556 2025
Wing-it Productions WA$309,153 Executive Artistic Director $42,249 $43,337 2023
The Mountain Playhouse PA$309,483 Accountant $12,830 $14,659 2023
Second Thought Theatre TX$309,488 Executive Director $33,500 $37,291 2024
Carpenter Square Theatre Inc OK$309,628 Executive Artistic Dir $52,955 $63,217 2025
Theatre Lab Inc NY$310,477 President $21,000 $21,117 2024
Lumina Studio Theatre Inc MD$298,006 Co-executive Director $56,986 $59,287 2024
Shakesperience Productions Inc CT$298,001 Executive Pr $21,000 $21,347 2025
Asante Art Institute Of Indianapolis Inc IN$297,818 Director $25,000 $28,583 2025
New York City Players Inc NY$296,648 President $2,875 $2,977 2023
Actors Bridge Ensemble Theater Of Nashville Inc TN$312,269 Producing Artistic Director $76,500 $87,178 2025
Yard Theater Inc CA$296,182 President $31,150 $30,817 2023
Mineral Point Opera House Inc WI$295,976 Director $33,132 $38,506 2024
Music On The Hill Inc CT$312,763 President, D $30,330 $31,646 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 default79th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted79th

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 (Nicole Poirier) 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 312 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 79th 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.