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PeerBasis
Compensation Comparability Determination

Theater At The Center Inc

Executive Director / CEO

EIN 351939427
IN · NTEE A60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marie Forszt, Executive Director / CEO ($44,677) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marie Forszt — reported title “ADMINISTRATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$551 total compensation of comparable organizations → $96,315 $44,677
$6,46010th
$15,32325th
$32,070Median
$52,63575th
$65,26490th
$44,677This org · 68th
p10$6,460
p25$15,323
p50$32,070
p75$52,635
p90$65,264
$44,677

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
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $18,456 2025
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $27,283 2025
State Theatre Preservation Society PA$207,334 President $3,116 $2,947 2023
Theatre Art For Kids NE$208,967 President $23,333 $23,115 2024
Ovation Theatre CA$209,509 Executive Director $53,750 $42,749 2024
Starring Buffalo Inc NY$206,183 Executive Director $15,000 $12,163 2025
Allens Community Theatre TX$205,139 At Large $1,275 $1,209 2023
Experiments In Opera NY$211,152 Executive Director $12,000 $9,730 2025
Freed Performing Arts Inc FL$211,849 President $36,000 $32,070 2023
Blackstone River Theatre RI$213,507 Executive Director $72,538 $65,957 2023
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $96,315 2024
East Side Arts Council MN$213,627 Executive Dir. $40,810 $37,141 2024
Steel City Improv Theater PA$215,164 Interim Executive Director $60,370 $57,088 2023
Bruka Theater Of The Sierra Inc NV$215,521 Executive Director $28,620 $27,204 2023
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $7,633 2023
Corrib Theatre OR$219,389 Managing Director $63,358 $55,794 2023
Base Academy Of Music MO$220,833 Executive Director $29,692 $28,966 2024
Creative Arts Repertoire Ensemble MI$195,311 Director $7,500 $7,130 2024
Ra-ve Cultural Foundation Inc AR$195,135 Executive Director $31,416 $33,486 2023
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $83,377 2023
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $11,006 2023
Mosaic Steel Orchestra VA$222,867 President $70,763 $64,790 2023
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $41,930 2023
Resonance Works PA$223,259 Board Member $600 $551 2024
Bay Area Omni Foundation For CA$192,946 President $35,200 $28,823 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 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 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 default68th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Marie Forszt) 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 103 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,677 is reasonable (approximately the 68th 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.