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PeerBasis
Compensation Comparability Determination

Island Stage Left

Executive Director / CEO

EIN 331012751
WA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Helen Machin-smith, Executive Director / CEO ($49,666) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Helen Machin-smith — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$379 total compensation of comparable organizations → $128,093 $49,666
$3,99010th
$11,39725th
$23,053Median
$42,58675th
$59,28890th
$49,666This org · 79th
p10$3,990
p25$11,397
p50$23,053
p75$42,586
p90$59,288
$49,666

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 WA 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
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $13,227 2023
Grateful Crane Ensemble Inc CA$159,290 Exec Director $47,616 $44,607 2024
Pax Amicus Foundation NJ$155,661 President $12,000 $11,624 2024
Bay Area Theatresports CA$160,135 Executive Dir. $69,401 $65,015 2024
Stage Left Theater Association WA$155,129 Managing Director $12,000 $11,656 2024
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $39,346 2024
Enchantment Theatre Company PA$152,282 Director $39,200 $42,410 2024
Calliope Productions Incorporated MA$163,408 President $15,000 $15,055 2023
Milwaukee Ballet Orchestra Inc WI$151,804 Managing Director $3,460 $4,036 2023
Yara Arts Group NY$150,689 Artistic Director & Board Member $20,750 $20,342 2024
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $12,538 2023
Childrens Theatre Of Houston TX$167,263 Officer $44,584 $48,384 2024
Academy Of Community Theatre CO$148,319 Director $24,435 $25,419 2024
My Nose Turns Red Theatre Company KY$167,457 Executive Director $43,720 $50,959 2024
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,506 2025
Upstream Theater MO$146,085 Artistic Director $10,700 $12,295 2024
The Actors' Group (Tag) HI$145,978 Treasurer/production/manag $26,475 $26,475 2023
Lucky Plush Productions IL$170,279 Secretary $3,443 $3,578 2025
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $39,068 2024
Whidbey Childrens Theater WA$174,519 Executive Director $37,000 $37,000 2023
Marva Theater Performing Arts Center Inc MD$175,093 Theater Manager $21,333 $22,277 2023
Oak Park River Forest Civic Theatre IL$175,886 Managing Director $28,501 $30,398 2024
The Nola Project Inc LA$176,949 Executive Director $8,177 $9,768 2024
Dunes Art Foundation Inc IN$176,991 Managing Dir $2,000 $2,289 2024
Twilight Theatre Inc KS$138,595 Executive Director $27,373 $32,083 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default79th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted78th

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 (Helen Machin-smith) 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 120 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,666 is reasonable (approximately the 79th 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.