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PeerBasis
Compensation Comparability Determination

Downriver Youth Performing Arts Center

Executive Director / CEO

EIN 383395468
MI · NTEE A650
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Zaleski, Executive Director / CEO ($11,649) against every comparable organization that fit the selection criteria — 285 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Zaleski — reported title “DIRECTOR/PROGRAMMING”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

285 organizations qualified on sector, size, and geography 285 within the band form the benchmarked peer set.

Distribution of comparable compensation

$672 total compensation of comparable organizations → $128,051 $11,649
$5,53110th
$16,73225th
$34,337Median
$50,78875th
$62,32390th
$11,649This org · 19th
p10$5,531
p25$16,732
p50$34,337
p75$50,788
p90$62,323
$11,649

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
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $45,066 2023
Music Theatre West UT$266,101 Managing Director $9,000 $8,694 2025
Green Bay Community Theater Inc WI$266,954 President $800 $788 2025
The Williams Project WA$265,923 President $41,350 $36,926 2023
Barrier-free Inc MD$265,191 Executive Director $55,730 $50,479 2024
Friends Of The Penn Inc MI$267,965 Executive Director $33,075 $34,052 2023
Laboratory Theater Of Florida Inc FL$264,743 President $17,472 $17,043 2022
Interact Story Theatre Education MD$264,476 Executive/artis $41,908 $37,959 2024
4 Community Theatre MN$268,606 Executive Artistic Director $14,200 $13,594 2024
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $36,284 2024
Spokane Childrens Theatre Inc WA$263,896 Director $68,449 $57,843 2025
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $41,423 2025
Pandora Productions Inc KY$262,918 Artistic Direct $23,208 $23,534 2025
The Roots And Wings Project CA$270,111 President $20,000 $16,732 2024
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $28,584 2024
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $10,943 2024
Stevie Rays Theatre Company MN$272,086 Executive Director $72,080 $69,003 2024
Stageworks On The Hudson Inc NY$272,369 Exec. Artist $32,417 $29,219 2023
Kitchen Dog Theater TX$272,394 Managing Director $47,500 $47,394 2023
Elkhart Civic Theatre Inc IN$260,244 Executive Di $49,621 $49,391 2025
Latinus Theater Experience Company OH$259,988 Executive Artistic Director/ Actress/producer $42,000 $43,098 2024
Pushpush Arts Company GA$259,645 Co Director $5,849 $5,698 2024
River West Theatre Inc IN$273,633 Producing Di $27,692 $28,293 2024
National Queer Theater NY$273,780 Director $39,748 $35,826 2023
Lower Bottom Playaz Inc CA$273,901 Executive Director $111,275 $95,841 2023

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 default19th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted19th

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 (Mary Zaleski) 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 285 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,649 is reasonable (approximately the 19th 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.