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PeerBasis
Compensation Comparability Determination

Links Hall Inc

Executive Director / CEO

EIN 363135652
IL · NTEE A610
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sk Kerastas, Executive Director / CEO ($75,935) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,042 total compensation of comparable organizations → $106,508 $75,935
$26,69110th
$40,67925th
$58,568Median
$70,62075th
$79,03790th
$75,935This org · 89th
p10$26,691
p25$40,679
p50$58,568
p75$70,620
p90$79,037
$75,935

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 IL 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
Pentangle Council On The Arts VT$428,698 Executive Di $65,772 $69,119 2024
Methuen Memorial Music Hall Inc MA$426,660 Executive Dir. $75,000 $70,367 2024
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $32,013 2024
Hancock County Auditorium Associates ME$443,154 Exec Director $68,072 $73,271 2023
Arca Images Inc FL$446,523 President/treasurer $72,000 $70,620 2024
Inner Arbor Trust Inc MD$448,267 President Ceo $60,000 $58,568 2024
A Magical Journey Thru Stages Inc NY$466,527 Executive Director $57,292 $54,053 2024
Wild Project Productions Inc NY$469,319 Secretary/producing Director $28,080 $26,493 2024
Open Eye Theatre MN$388,300 Executive Dir. $79,040 $81,543 2024
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $55,625 2023
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $30,056 2025
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $44,092 2024
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $43,373 2023
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $59,850 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $59,600 2024
Serendipity Theatre Company IL$491,454 Artist Director $70,797 $72,670 2024
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $81,652 2023
Ironwood Theatre Inc MI$492,096 Theatre Manager $53,333 $57,475 2024
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $61,794 2023
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $29,550 2024
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $69,421 2024
Renaissance Art Center Inc ID$505,996 Executive Director $48,000 $51,939 2025
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $63,137 2023
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $65,582 2025
Partners For The Pac OR$330,400 Executive Director $13,650 $13,235 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default89th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted82nd

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 (Sk Kerastas) 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 45 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,935 is reasonable (approximately the 89th 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.