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PeerBasis
Compensation Comparability Determination

Serendipity Theatre Company

Executive Director / CEO

EIN 364289710
IL · NTEE A61
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Delheimer, Executive Director / CEO ($70,797) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Amanda Delheimer — reported title “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

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,938 total compensation of comparable organizations → $117,954 $70,797
$29,47310th
$48,15625th
$61,602Median
$72,99575th
$93,07490th
$70,797This org · 71st
p10$29,473
p25$48,156
p50$61,602
p75$72,995
p90$93,074
$70,797

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
Ironwood Theatre Inc MI$492,096 Theatre Manager $53,333 $55,994 2024
Renaissance Art Center Inc ID$505,996 Executive Director $48,000 $50,600 2025
Wild Project Productions Inc NY$469,319 Secretary/producing Director $28,080 $25,810 2024
A Magical Journey Thru Stages Inc NY$466,527 Executive Director $57,292 $52,660 2024
Inner Arbor Trust Inc MD$448,267 President Ceo $60,000 $57,058 2024
Center For Performance Research Inc NY$534,692 Executive Director $83,814 $79,313 2023
Arca Images Inc FL$446,523 President/treasurer $72,000 $68,800 2024
Fergus Falls Center For The Arts Inc MN$536,687 Executive Dir. $69,351 $69,703 2024
Hancock County Auditorium Associates ME$443,154 Exec Director $68,072 $71,382 2023
Links Hall Inc IL$429,725 Executive Director $75,935 $73,978 2025
Pentangle Council On The Arts VT$428,698 Executive Di $65,772 $67,338 2024
Kerrytown Concert House Inc MI$555,129 Board Member $3,850 $3,938 2025
Methuen Memorial Music Hall Inc MA$426,660 Executive Dir. $75,000 $68,554 2024
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $31,188 2024
Painted Bride Art Center Inc PA$568,641 Executive Di $105,000 $103,762 2025
Brandon House Cultural And Performing Arts Center AR$572,085 Associate Director $42,500 $47,341 2025
The Arbogast Performing Arts Center OH$589,094 Executive Di $65,000 $70,027 2024
Open Eye Theatre MN$388,300 Executive Dir. $79,040 $79,442 2024
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $54,191 2023
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $29,282 2025
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $42,956 2024
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $42,254 2023
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $58,308 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $58,064 2024
Cambridge Multicultural Arts MA$614,950 Managing Director $41,131 $36,627 2025

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 default71st
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted67th

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 (Amanda Delheimer) 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 42 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,797 is reasonable (approximately the 71st 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.