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PeerBasis
Compensation Comparability Determination

Elkhart Civic Theatre Inc

Executive Director / CEO

EIN 351179573
IN · NTEE A650
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Dufour, Executive Director / CEO ($49,621) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$675 total compensation of comparable organizations → $128,647 $49,621
$4,70210th
$14,77425th
$33,680Median
$50,59475th
$62,31390th
$49,621This org · 73rd
p10$4,702
p25$14,774
p50$33,680
p75$50,594
p90$62,313
$49,621

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
Latinus Theater Experience Company OH$259,988 Executive Artistic Director/ Actress/producer $42,000 $43,299 2024
Pushpush Arts Company GA$259,645 Co Director $5,849 $5,725 2024
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $10,995 2024
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $28,717 2024
Pandora Productions Inc KY$262,918 Artistic Direct $23,208 $23,644 2025
Spokane Childrens Theatre Inc WA$263,896 Director $68,449 $58,112 2025
Interact Story Theatre Education MD$264,476 Executive/artis $41,908 $38,136 2024
Laboratory Theater Of Florida Inc FL$264,743 President $17,472 $17,122 2022
Fairfield Center Stage Inc CT$255,393 Ceo $31,398 $28,655 2024
Barrier-free Inc MD$265,191 Executive Director $55,730 $50,714 2024
The Williams Project WA$265,923 President $41,350 $37,099 2023
Music Theatre West UT$266,101 Managing Director $9,000 $8,735 2025
Clark Youth Theatre Incorporated OK$254,281 Exec. Director $34,125 $37,656 2023
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $29,993 2024
Dreams Of Hope PA$254,163 Former Officer $63,402 $63,360 2023
Downriver Youth Performing Arts Center MI$266,493 Director/programming $11,649 $11,703 2024
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $45,277 2023
Green Bay Community Theater Inc WI$266,954 President $800 $792 2025
Schaumburg On Stage IL$253,256 Program Dire $6,587 $6,303 2024
Common Ground Theatre CA$252,965 Artist Director $30,280 $25,450 2024
Friends Of The Penn Inc MI$267,965 Executive Director $33,075 $34,211 2023
4 Community Theatre MN$268,606 Executive Artistic Director $14,200 $13,658 2024
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $36,454 2024
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $41,616 2025
The Roots And Wings Project CA$270,111 President $20,000 $16,810 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted72nd

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 (David Dufour) 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 283 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,621 is reasonable (approximately the 73rd 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.