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PeerBasis
Compensation Comparability Determination

Evansville Civic Theatre Inc

Executive Director / CEO

EIN 351423844
IN · NTEE A65Z
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Roach, Executive Director / CEO ($14,216) against every comparable organization that fit the selection criteria — 207 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Roach — reported title “MANAGING ARTIST DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

207 organizations qualified on sector, size, and geography 207 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $97,268 $14,216
$2,81710th
$6,33825th
$15,861Median
$28,08675th
$47,59490th
$14,216This org · 47th
p10$2,817
p25$6,338
p50$15,861
p75$28,086
p90$47,594
$14,216

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
Shands Auxiliary Inc FL$52,360 Chairman/president/ceo Shands Teaching Hospital & Clinics (Thru July 2022) $38,142 $35,907 2023
Pearl's Serenity House PA$52,498 President $45,100 $45,070 2023
Saecula Choir Foundation Inc CT$52,519 President $16,000 $14,602 2024
Educational Center For The Blind And The Handicapped Of Puerto Rico PR$52,731 Director $3,551 $3,753 2023
Li Huasheng Art Foundation WA$51,846 Director $37,500 $32,679 2024
Ingersoll Gender Center WA$52,906 Executive Director $108,414 $97,268 2023
Beethoven Festival Orchestra Inc NY$52,957 President $2,000 $1,759 2024
Grand Foundation CA$51,548 Administrative Assistant $19,822 $16,231 2025
Arts With Others CA$51,507 President $30,000 $25,959 2023
Upper Ohio Valley Italian Heritage WV$51,476 Coordinator $15,050 $15,861 2024
Northview Education Foundation MI$51,425 Executive Director $19,200 $19,290 2024
Sandhills Family Heritage Association NC$53,524 Executive Director $17,854 $17,956 2024
Juneteenth Festival Inc NY$54,055 Office Clerk $12,352 $10,864 2024
Rackliffe House Trust Inc MD$50,644 Executive Di $20,508 $18,181 2025
Olathe Youth Symphony Association KS$54,116 Music Director $6,500 $6,659 2025
Zumix Firehouse Inc MA$54,182 Clerk $8,417 $7,362 2024
The Society For The Restoration Of The Gary Bathing Beach Aquatorium IN$54,419 Manager $12,962 $13,698 2023
Good News Unlimited CA$54,482 President $25,144 $21,758 2023
Starfish Accelerator Foundation NY$50,000 Director $25,000 $22,638 2023
Peninsula Youth Orchestra WA$49,997 Executive Director $10,000 $9,340 2022
Thomas Paine Society Of Pasadena CA$49,977 Director $44,400 $37,318 2024
The Houston Center For After School Jazz Programs TX$55,008 Musician $1,950 $1,899 2024
Timeless Melodies Fnd For Education Inc CA$55,035 Executive Direc $23,750 $19,447 2025
Frank Brown International FL$49,629 Executive Di $30,000 $27,432 2024
Club Portuguese Of Stockton California CA$55,235 Secretary $1,200 $1,038 2023

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 default47th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted43rd

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 (Kevin Roach) 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 207 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,216 is reasonable (approximately the 47th 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.