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PeerBasis
Compensation Comparability Determination

Master Arts Theatre

Executive Director / CEO

EIN 382600719
MI · NTEE A65Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Walter Williams, Executive Director / CEO ($37,693) against every comparable organization that fit the selection criteria — 305 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

305 organizations qualified on sector, size, and geography 305 within the band form the benchmarked peer set.

Distribution of comparable compensation

$672 total compensation of comparable organizations → $128,051 $37,693
$8,71810th
$22,86325th
$39,947Median
$55,49075th
$69,38290th
$37,693This org · 46th
p10$8,718
p25$22,863
p50$39,947
p75$55,490
p90$69,382
$37,693

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 MI 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
Umpqua Actors Community Theatre OR$331,066 Executive Director $64,477 $58,011 2024
Longview Act TX$330,966 Executive Director $60,108 $58,253 2024
Playpenn Inc PA$331,512 Artistic Dir $88,952 $85,941 2024
Germantown Community Theatre Inc TN$332,841 Executive Director $53,420 $52,999 2025
Musical Youth Artist Repertory Theatre CA$332,871 President $75,955 $65,420 2023
Kidz Konnection Inc CT$333,085 President $50,833 $44,986 2025
Theatre With A Twist Inc MA$333,118 Director $43,569 $37,932 2024
Los Angeles Theatresports CA$333,547 Board Member $780 $672 2023
Merely Players CO$333,603 Member $1,000 $929 2024
North Carolina Theatre Conference NC$334,224 Executive Director $108,150 $105,474 2025
Coho Productions Inc OR$327,779 Managing Dir $40,000 $35,989 2024
Fairbanks Drama Association AK$334,859 Executive Director $86,120 $77,713 2025
Chicago Latino Theater Alliance IL$335,630 Executive Di $113,866 $105,659 2025
Theatre Rhinoceros Inc CA$336,121 Executive Dir. $78,500 $63,980 2025
The Paper Bag Players Inc NY$336,631 Executive Di $20,576 $18,014 2024
Childrens Musical Theatreworks Inc CA$336,869 Executive Dir. $12,000 $10,039 2024
Theatre Puget Sound WA$337,152 Executive Director $83,160 $74,264 2023
Acting Out Theater Company Inc MA$337,474 President/tr $39,000 $33,954 2024
Mile High Youth Theatre Inc CO$337,898 Executive Director $55,042 $49,815 2025
Glass Half Full Theatre TX$338,468 Co-producing Artistic Director $42,696 $41,378 2024
Jean Shelton Foundation CA$338,712 Executive Director $15,000 $12,549 2024
Baltimore Theatre Project MD$322,398 Executive Director $47,700 $42,091 2025
The Winterset Iowa Theater IA$340,600 President $5,000 $5,304 2024
30 By Ninety Theatre Inc LA$341,146 Treasurer $36,000 $38,405 2024
Anchorage Community Theater Inc AK$320,704 Executive Dir. $63,675 $58,979 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default46th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted46th

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 (Walter Williams) 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 305 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,693 is reasonable (approximately the 46th 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.