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PeerBasis
Compensation Comparability Determination

North Canton Playhouse

Executive Director / CEO

EIN 341274850
OH · NTEE A650
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Paynter, Executive Director / CEO ($27,490) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Paynter — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$768 total compensation of comparable organizations → $93,400 $27,490
$4,06010th
$10,69125th
$25,151Median
$41,57175th
$53,07990th
$27,490This org · 52nd
p10$4,060
p25$10,691
p50$25,151
p75$41,571
p90$53,079
$27,490

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 OH 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
Off The Wall Productions PA$188,494 Executive Ar $5,627 $5,454 2023
Crearte Latino Cultural Center Corp FL$188,130 Director $60,000 $53,217 2024
Friends Of Hart Inc OR$187,904 President $15,250 $13,026 2025
Rubber City Shakespeare Company OH$190,570 Ex-officio $11,843 $11,843 2024
Margret And Ha Rey Center Inc NH$190,958 Director $56,160 $48,960 2024
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $14,383 2023
Origin Theatre Company Inc NY$184,758 Artistic Dir $67,500 $59,289 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $26,919 2024
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $56,330 2023
Alton Little Theater Incorporated IL$194,676 Executive Director $36,050 $33,462 2024
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $50,468 2023
Enlightened Theatrics OR$195,716 Executive Director $65,000 $58,675 2023
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,166 2024
Heartwood Regional Theater Company ME$181,076 Executive Director $55,000 $50,657 2025
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,600 2023
Jion Academy CA$180,108 President $9,900 $8,071 2024
State Theatre Company TX$179,853 Secretary/ceo $9,664 $9,127 2024
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $17,267 2023
What A Do Theatre MI$198,941 Executive Di $53,109 $50,422 2025
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $32,204 2025
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $28,553 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $35,845 2024
Orange Park Community Theatre Inc FL$178,121 President $900 $798 2024
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $9,976 2023
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $33,225 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default52nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted51st

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 (Elizabeth Paynter) 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 176 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,490 is reasonable (approximately the 52nd 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.