Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Shattered Globe Theatre

Executive Director / CEO

EIN 363778542
IL · NTEE A65Z
FY ending 2024-08-31
June 10, 2026

This analysis benchmarks the total compensation of Sandy Shinner Wilson, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandy Shinner Wilson — reported title “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

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$705 total compensation of comparable organizations → $192,728 $75,000
$14,00910th
$35,34025th
$52,575Median
$69,19375th
$88,11890th
$75,000This org · 80th
p10$14,009
p25$35,340
p50$52,575
p75$69,193
p90$88,118
$75,000

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
Great Barrington Public Theater Inc MA$488,819 Development Director $41,250 $37,704 2024
Mabou Mines Development Foundation Inc NY$488,018 President $18,120 $16,655 2024
Lifeline Productions Inc IL$493,881 Managing Dir. $30,010 $29,236 2025
Fort Hill Performing Arts Center Inc NY$494,348 President $36,067 $33,151 2024
Salt Pa PA$486,137 Vice President $37,233 $38,883 2023
Educational Theatre Company VA$494,757 Managing Director $78,896 $79,774 2023
Theatre 831 CA$494,859 Artistic Director $50,400 $45,576 2023
Tennessee Theater Company TN$495,163 Director $96,000 $102,642 2024
Halifax Repertory Theatre FL$485,446 President $22,500 $20,946 2025
Vermont Stage Company VT$485,273 Executive Di $60,000 $61,429 2024
Six Points Theater MN$483,858 Producing Artistic Dir $83,875 $84,301 2024
Georgia Ensemble Theatre Company GA$497,310 Producing Artistic Director $38,347 $39,219 2024
One More Productions Inc CA$498,048 President $80,514 $70,718 2024
Rome Little Theatre Inc GA$481,871 Executive Director $51,691 $52,867 2024
Solas Nua Inc DC$499,950 President $75,000 $66,945 2024
Krymov Lab Inc NY$480,680 Managing Director $26,486 $24,344 2024
Augusta Mini Theatre Inc GA$500,509 Executive Direc $31,777 $33,460 2023
Prospect Theater Project CA$500,736 Executive Dir. $29,449 $25,866 2024
The Sacred Fools Theater CA$501,859 Managing Director $27,500 $24,154 2024
Lubbock Community Theatre TX$504,919 Executive Dir. $48,830 $51,151 2023
Children's Theatre Of Annapolis Inc MD$505,114 Executive Director $53,939 $51,294 2024
The New Harmony Project Inc IN$506,461 Executive Artistic Director $36,372 $39,015 2024
The Hatch Inc VT$472,296 Executive Director $80,840 $82,765 2024
Road Less Traveled Productions Ltd NY$510,205 Executive Dir. $53,083 $48,791 2024
Theatre Tallahassee Inc FL$510,540 Executive Director $80,719 $79,410 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default80th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted80th

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 (Sandy Shinner Wilson) 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 10, 2026, comparing compensation against 323 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 80th 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 10, 2026.