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PeerBasis
Compensation Comparability Determination

Civic Theatre Of Greater Lafayette

Executive Director / CEO

EIN 310914144
IN · NTEE A650
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Raquel Lopez, Executive Director / CEO ($56,400) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Raquel Lopez — reported title “PROD ARTISTI”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$639 total compensation of comparable organizations → $127,715 $56,400
$9,52910th
$24,38125th
$42,886Median
$56,06775th
$70,40190th
$56,400This org · 76th
p10$9,529
p25$24,381
p50$42,886
p75$56,067
p90$70,401
$56,400

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 IN 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
Playwrights Foundation Inc CA$409,712 Exec Artisti $57,051 $45,375 2024
Theatrikos Theatre Company AZ$408,875 Executive Dir. $60,264 $54,959 2023
Great Arizona Puppet Theater Inc AZ$411,157 President $42,404 $38,671 2023
The Theatre Company Of Bcs TX$411,951 Executive Director $60,000 $56,914 2023
Afterwork Theater Inc NY$407,873 Executive Dir. $71,750 $59,717 2024
Chico Theater Company Inc CA$412,854 Executive Dir. $138,005 $106,931 2025
Downtown Springfield Community MO$413,173 Key Employee $65,000 $65,283 2023
Caborca Inc NY$413,336 Co-president $64,217 $55,026 2023
Macguffin Theatre And Film Company PA$413,361 Artistic Dir $80,214 $71,778 2025
Haddonfield Plays And Players NJ$406,428 Managing Artistic Director $34,800 $28,618 2024
The Point Theater Inc IN$414,473 Artistic Dir $68,462 $66,498 2024
Skylight Theatre Company CA$405,316 Executive Director $85,000 $67,603 2024
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $49,728 2023
Yellow Tree Theatre MN$403,540 Executive Artistic Director $66,128 $58,632 2025
Gas Lamp Inc NJ$417,322 Artistic Director $30,058 $24,719 2024
Puppet Co MD$417,430 Executive Director $55,000 $47,361 2024
Lukaba Productions IL$402,338 Executive Director $75,000 $67,913 2024
Theatre33 WA$402,026 Vice President $25,602 $21,736 2023
Center Stage Theatrical Productions CA$419,146 Artistic Dir $66,687 $53,039 2024
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $33,966 2024
Second Generation Theatre Company NY$400,401 Executive Di $10,000 $8,323 2024
Shaker Bridge Theatre Inc VT$400,360 Producing Artistic Director Ex Officio $48,750 $44,030 2025
Community Theater Inc AL$419,548 Board Member $36,398 $36,218 2024
Rising Youth Theatre AZ$419,761 Producing Artistic Collaborator $43,560 $39,725 2023
North Platte Community Playhouse NE$398,815 Administrati $20,766 $21,179 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default76th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted75th

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 (Raquel Lopez) 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 323 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,400 is reasonable (approximately the 76th 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.