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PeerBasis
Compensation Comparability Determination

Looking For Lilith

Executive Director / CEO

EIN 300135891
KY · NTEE A65
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Thalman Kepler, Executive Director / CEO ($23,142) against every comparable organization that fit the selection criteria — 253 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Thalman Kepler — reported title “Co-Artistic 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

253 organizations qualified on sector, size, and geography 253 within the band form the benchmarked peer set.

Distribution of comparable compensation

$662 total compensation of comparable organizations → $104,195 $23,142
$4,61510th
$14,09925th
$32,584Median
$47,63875th
$59,23890th
$23,142This org · 39th
p10$4,615
p25$14,099
p50$32,584
p75$47,638
p90$59,238
$23,142

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 KY 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
Le Chat Noir Inc GA$236,621 Secretary $40,000 $39,561 2023
Pipeline Theatre Company Inc NY$236,519 Artist Trustee $10,122 $8,513 2025
Act Out Theatre Company CA$237,977 Executive Director $51,923 $42,836 2024
Exposed Brick Theatre MN$238,127 Co-artistic Director $55,000 $53,457 2023
Roanoke Childrens Theatre Inc VA$235,675 Executive Dir. $4,950 $4,566 2024
Rover Dramawerks TX$234,222 Executive Director $19,000 $18,159 2024
A Company Of Girls ME$232,912 Executive Director $51,755 $49,513 2024
Towle Performing Arts Company IN$232,013 Executive Director $56,467 $56,892 2024
South Park Theatre Inc PA$231,848 Executive Director $36,000 $34,300 2024
Vail Performing Arts Academy CO$231,704 Director $72,009 $67,917 2023
Storytelling Arts Of Indiana Inc IN$230,989 Executive Dir $12,500 $12,594 2024
The American Friends Of The Almeida NY$230,773 Secretary $5,170 $4,348 2025
Hopewell Valley Children's Theatre Inc NJ$244,506 Executive Director $21,867 $18,653 2024
Cardboard Playhouse Theatre Company NM$244,506 Co-artistic Director $24,500 $25,920 2023
City Lit Theatre Company IL$244,530 Artistic Dir $22,308 $20,953 2024
Garrison Players Inc NH$244,611 President $3,000 $2,578 2025
Expats Theatre DC$229,766 Artistic Director $54,000 $45,274 2024
Notch Theatre Company NY$245,219 President/artistic Director $50,000 $43,167 2024
Oye Palaver Hut Inc DC$245,225 Executive Director $24,000 $20,122 2024
New York Theatre Barn Incorporated NY$245,252 General Manager $4,500 $3,999 2023
Shake On The Lake Inc NY$227,871 Director $20,200 $17,439 2024
Shelby County Community Theatre Inc KY$227,114 Executive Di $15,000 $15,000 2025
Poetry Society Of New York Inc NY$248,150 Chair, Treasurer & C.e.o. $48,700 $42,045 2024
Shakespeare In Detroit MI$226,090 Officer $35,000 $35,534 2023
Ripple Productions WA$248,443 Co-executive Artistic Director $69,672 $59,596 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2025 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 KY 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 default39th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted38th

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 (Jennifer Thalman Kepler) 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 253 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,142 is reasonable (approximately the 39th 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.