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

Lucky Plush Productions

Executive Director / CEO

EIN 364490783
IL · NTEE A65
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Kim Goldman, Executive Director / CEO ($3,443) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$366 total compensation of comparable organizations → $123,276 $3,443
$4,00310th
$11,83225th
$27,245Median
$45,94775th
$58,85190th
$3,443This org · 9th
p10$4,003
p25$11,832
p50$27,245
p75$45,947
p90$58,851
$3,443

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
My Nose Turns Red Theatre Company KY$167,457 Executive Director $43,720 $49,042 2024
Childrens Theatre Of Houston TX$167,263 Officer $44,584 $46,564 2024
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $37,599 2024
Whidbey Childrens Theater WA$174,519 Executive Director $37,000 $35,609 2023
Marva Theater Performing Arts Center Inc MD$175,093 Theater Manager $21,333 $21,438 2023
Oak Park River Forest Civic Theatre IL$175,886 Managing Director $28,501 $29,255 2024
The Nola Project Inc LA$176,949 Executive Director $8,177 $9,401 2024
Dunes Art Foundation Inc IN$176,991 Managing Dir $2,000 $2,202 2024
Calliope Productions Incorporated MA$163,408 President $15,000 $14,489 2023
Iron Crow Theatre Company Inc MD$177,985 Director $3,620 $3,442 2025
Orange Park Community Theatre Inc FL$178,121 President $900 $883 2024
State Theatre Company TX$179,853 Secretary/ceo $9,664 $10,093 2024
Jion Academy CA$180,108 President $9,900 $8,926 2024
Bay Area Theatresports CA$160,135 Executive Dir. $69,401 $62,570 2024
Heartwood Regional Theater Company ME$181,076 Executive Director $55,000 $56,020 2025
Grateful Crane Ensemble Inc CA$159,290 Exec Director $47,616 $42,929 2024
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $12,730 2023
Island Stage Left WA$157,842 Executive Di $49,666 $47,798 2023
Origin Theatre Company Inc NY$184,758 Artistic Dir $67,500 $65,564 2023
Pax Amicus Foundation NJ$155,661 President $12,000 $11,187 2024
Stage Left Theater Association WA$155,129 Managing Director $12,000 $11,218 2024
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $37,866 2024
Friends Of Hart Inc OR$187,904 President $15,250 $14,405 2025
Crearte Latino Cultural Center Corp FL$188,130 Director $60,000 $58,851 2024
Enchantment Theatre Company PA$152,282 Director $39,200 $40,815 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted9th

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 (Kim Goldman) 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 141 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,443 is reasonable (approximately the 9th 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.