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PeerBasis
Compensation Comparability Determination

Rising Star Theatre Company

Executive Director / CEO

EIN 273639305
IA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Megan Schumacher, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 304 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Megan Schumacher — reported title “Director/Artistic and Education 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

304 organizations qualified on sector, size, and geography 304 within the band form the benchmarked peer set.

Distribution of comparable compensation

$615 total compensation of comparable organizations → $117,247 $39,000
$5,53610th
$16,42725th
$32,718Median
$47,74575th
$58,47990th
$39,000This org · 61st
p10$5,536
p25$16,427
p50$32,718
p75$47,745
p90$58,479
$39,000

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 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
Live Oak Theatre Company Inc FL$281,507 President $7,376 $6,328 2023
The Harbor Stage Company Inc MA$281,765 President $11,508 $9,174 2024
The Gift Theatre Company IL$280,448 Managing Director $41,346 $36,059 2024
Hawaii Childrens Theatre HI$283,277 Secretary $4,000 $3,177 2024
Mtvarts Inc OH$284,064 Artistic Dir $7,200 $6,764 2024
Water People Theater Group Nfp IL$279,163 Exec Artistic Director $61,200 $53,373 2024
Invictus Theatre IL$278,797 President And Artistic Director $22,028 $19,211 2024
Pulse Ensemble Theatre Inc NY$278,685 President $6,600 $5,447 2023
Cactus Pear Music Festival TX$284,917 Executive Dir. $69,333 $61,524 2024
Flashback Theater Co KY$285,896 Producing Ar $30,000 $27,855 2025
Murphys Creek Theater Conservatory CA$286,025 Vice President $65,000 $51,261 2023
Provincetown Tennessee Williams Theater MA$286,234 Director/curator $30,000 $23,914 2024
Revival Theatre Company IA$276,486 Co-founder $6,000 $6,000 2023
Inside Out Theatre Company Inc FL$287,632 Executive Director $65,004 $54,171 2024
Flying V Ltd MD$287,745 Executive Director $37,000 $31,592 2023
The Whitney Players Inc CT$275,173 Vice-president $16,200 $13,127 2025
Marblehead Little Theatre Inc MA$288,684 Secretary $3,800 $2,951 2025
The Movement Theatre Company Inc NY$274,101 President $67,980 $54,493 2024
Elizabeth Youth Theater Ensemble NJ$274,068 President $50,700 $39,121 2025
Lower Bottom Playaz Inc CA$273,901 Executive Director $111,275 $87,755 2023
National Queer Theater NY$273,780 Director $39,748 $32,803 2023
Improv Utopia CA$289,594 Presidentceo $50,417 $38,620 2024
River West Theatre Inc IN$273,633 Producing Di $27,692 $25,906 2024
Soul Rep Theatre Company TX$289,722 Producton $26,854 $23,215 2025
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $41,577 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 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 default61st
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted61st

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 (Megan Schumacher) 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 304 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 61st 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.