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PeerBasis
Compensation Comparability Determination

Alton Little Theater Incorporated

Executive Director / CEO

EIN 376045310
IL · NTEE A650
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Lee Cox, Executive Director / CEO ($36,050) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$828 total compensation of comparable organizations → $100,623 $36,050
$4,44210th
$11,75625th
$28,501Median
$44,85775th
$58,39290th
$36,050This org · 60th
p10$4,442
p25$11,756
p50$28,501
p75$44,857
p90$58,392
$36,050

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
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $60,687 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $29,001 2024
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $54,371 2023
Enlightened Theatrics OR$195,716 Executive Director $65,000 $63,213 2023
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,488 2024
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $15,496 2023
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,723 2023
Margret And Ha Rey Center Inc NH$190,958 Director $56,160 $52,747 2024
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $18,603 2023
Rubber City Shakespeare Company OH$190,570 Ex-officio $11,843 $12,759 2024
What A Do Theatre MI$198,941 Executive Di $53,109 $54,322 2025
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $34,694 2025
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $30,762 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $38,617 2024
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $10,747 2023
North Canton Playhouse OH$189,127 Executive Director $27,490 $29,616 2024
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $35,795 2025
Off The Wall Productions PA$188,494 Executive Ar $5,627 $5,876 2023
Crearte Latino Cultural Center Corp FL$188,130 Director $60,000 $57,333 2024
Friends Of Hart Inc OR$187,904 President $15,250 $14,034 2025
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,761 2023
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $20,428 2024
Matheatre Corporation WY$203,072 President $18,130 $19,747 2024
Origin Theatre Company Inc NY$184,758 Artistic Dir $67,500 $63,875 2023
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $9,801 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 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 default60th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Lee Cox) 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 189 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,050 is reasonable (approximately the 60th 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.