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PeerBasis
Compensation Comparability Determination

Horton Plaza Theatres Foundation

Executive Director / CEO

EIN 330069504
CA · NTEE A61Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Simmons, Executive Director / CEO ($77,000) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Simmons — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$271 total compensation of comparable organizations → $99,616 $77,000
$25,08810th
$35,12425th
$59,954Median
$77,35875th
$90,49490th
$77,000This org · 74th
p10$25,088
p25$35,124
p50$59,954
p75$77,358
p90$90,494
$77,000

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 CA 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
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $32,776 2024
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $70,030 2023
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $72,742 2025
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $68,540 2023
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $90,567 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $66,107 2024
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $66,385 2023
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $48,107 2023
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $48,906 2024
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $33,338 2025
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $61,698 2023
Partners For The Pac OR$330,400 Executive Director $13,650 $14,680 2024
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $15,621 2024
Open Eye Theatre MN$388,300 Executive Dir. $79,040 $90,446 2024
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $29,933 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $34,877 2025
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $45,120 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $55,071 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $68,399 2024
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $90,966 2025
Vibe Of Kennewick WA$296,164 Teacher $23,059 $23,908 2024
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $35,509 2024
Methuen Memorial Music Hall Inc MA$426,660 Executive Dir. $75,000 $78,050 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $94,643 2023
Pentangle Council On The Arts VT$428,698 Executive Di $65,772 $76,666 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 CA 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 default74th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted68th

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 (Sandra Simmons) 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 47 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,000 is reasonable (approximately the 74th 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.