Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Shelby County Community Theatre Inc

Executive Director / CEO

EIN 310916464
KY · NTEE A650
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cheryl Van Stockum, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 246 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cheryl Van Stockum — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

246 organizations qualified on sector, size, and geography 246 within the band form the benchmarked peer set.

Distribution of comparable compensation

$662 total compensation of comparable organizations → $104,195 $15,000
$4,52910th
$13,29625th
$30,987Median
$45,84375th
$58,51790th
$15,000This org · 27th
p10$4,529
p25$13,296
p50$30,987
p75$45,843
p90$58,517
$15,000

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 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
Shake On The Lake Inc NY$227,871 Director $20,200 $17,439 2024
Shakespeare In Detroit MI$226,090 Officer $35,000 $35,534 2023
Longmont Theatre Company Inc CO$225,189 Director $5,103 $4,813 2023
Expats Theatre DC$229,766 Artistic Director $54,000 $45,274 2024
Ffx Ministries Inc VA$224,410 Production Manager $20,905 $19,854 2023
Colorado New Play Festival CO$224,108 Executive Dir. $43,000 $39,393 2024
Full Circle Theater Company MN$223,986 Managing Director $40,700 $37,432 2025
Studio Theatre Inc AR$223,946 Executive Director $31,719 $34,064 2024
The American Friends Of The Almeida NY$230,773 Secretary $5,170 $4,348 2025
Storytelling Arts Of Indiana Inc IN$230,989 Executive Dir $12,500 $12,594 2024
Vail Performing Arts Academy CO$231,704 Director $72,009 $67,917 2023
South Park Theatre Inc PA$231,848 Executive Director $36,000 $34,300 2024
Latinx Playwrights Circle Inc NY$222,247 President $4,355 $3,663 2025
Towle Performing Arts Company IN$232,013 Executive Director $56,467 $56,892 2024
Lobster Theater Project CA$221,947 Executive Dir. $60,708 $50,084 2024
The Stage Oconee Inc GA$221,389 Executive Director $9,975 $9,865 2023
A Company Of Girls ME$232,912 Executive Director $51,755 $49,513 2024
Northern California Dance Collective CA$220,351 Treasurer $1,550 $1,279 2024
Community Players Inc NE$220,307 Executive Di $47,000 $48,297 2024
Rover Dramawerks TX$234,222 Executive Director $19,000 $18,159 2024
Grand Theatre Of Oelwein Inc IA$219,679 Treasurer $25,760 $28,882 2022
She Nyc Arts Inc NY$218,793 Artistic Executive Director $4,000 $3,555 2023
Roanoke Childrens Theatre Inc VA$235,675 Executive Dir. $4,950 $4,566 2024
Stageworx Co KS$218,008 President $18,884 $19,492 2024
Vivid Stage Inc NJ$217,741 Artistic Director $30,000 $24,931 2025

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 default27th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Cheryl Van Stockum) 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 246 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 27th 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.