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PeerBasis
Compensation Comparability Determination

American Friends Of Chicken Shed Inc

Executive Director / CEO

EIN 300099170
NY · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Finkletaub, Executive Director / CEO ($55,328) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Elaine Finkletaub — reported title “CEO & PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,875 total compensation of comparable organizations → $96,992 $55,328
$12,82110th
$30,30525th
$47,536Median
$64,21775th
$76,22090th
$55,328This org · 62nd
p10$12,821
p25$30,305
p50$47,536
p75$64,217
p90$76,220
$55,328

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 NY 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
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $96,992 2023
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $86,810 2024
The Theatre Within Inc NY$379,723 President $34,400 $34,400 2023
Literature To Life Inc NY$385,828 Exe Dir $32,200 $30,470 2025
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $47,536 2023
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $67,734 2023
Saratoga Sponsor-a-scholar NY$391,840 Executive Director $35,000 $35,000 2023
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,800 2023
Second Generation Theatre Company NY$400,401 Executive Di $10,000 $9,713 2024
North American Cultural Laboratory NY$347,461 Executive Di $45,013 $43,722 2024
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $15,541 2024
Developing Artists Theaters Company Inc NY$344,610 Executive Dir. $74,833 $72,686 2024
Afterwork Theater Inc NY$407,873 Executive Dir. $71,750 $69,692 2024
The Paper Bag Players Inc NY$336,631 Executive Di $20,576 $19,986 2024
Caborca Inc NY$413,336 Co-president $64,217 $64,217 2023
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $58,034 2023
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $39,639 2024
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $25,254 2024
The Theatre Of The Emerging American NY$429,983 Producing Director $44,645 $44,645 2023
Musical Theatre Factory Inc NY$313,462 President $50,000 $50,000 2023
Theatre Lab Inc NY$310,477 President $21,000 $20,398 2024
Theater For Personal Growth Inc NY$306,579 Mgr Director/secty $95,500 $92,760 2024
Fiasco Theater Ltd NY$442,801 President/co-artistic Director $36,465 $35,419 2024
Boundless Theatre Company Inc NY$306,353 Founding Member $16,331 $15,862 2024
Rosendale Theatre Collective Inc NY$302,387 Managing Director $59,499 $57,792 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default62nd
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted66th
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 (Elaine Finkletaub) 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 53 similarly situated organizations (Same NTEE sector (A65) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,328 is reasonable (approximately the 62nd 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.