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PeerBasis
Compensation Comparability Determination

Spinning Tree Theatre

Executive Director / CEO

EIN 383820263
MO · NTEE A65
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Grayman Parkhurst, Executive Director / CEO ($35,845) against every comparable organization that fit the selection criteria — 197 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Grayman Parkhurst — reported title “EX-OFFICIO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

197 organizations qualified on sector, size, and geography 197 within the band form the benchmarked peer set.

Distribution of comparable compensation

$768 total compensation of comparable organizations → $93,400 $35,845
$4,08110th
$10,91225th
$25,615Median
$41,50875th
$53,57590th
$35,845This org · 67th
p10$4,081
p25$10,912
p50$25,615
p75$41,508
p90$53,575
$35,845

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 MO 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
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $9,976 2023
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $33,225 2025
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $28,553 2023
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $32,204 2025
What A Do Theatre MI$198,941 Executive Di $53,109 $50,422 2025
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $17,267 2023
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,347 2023
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,600 2023
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $18,962 2024
Matheatre Corporation WY$203,072 President $18,130 $18,330 2024
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,166 2024
Enlightened Theatrics OR$195,716 Executive Director $65,000 $58,675 2023
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $9,097 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $15,020 2023
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $50,468 2023
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $51,416 2024
Alton Little Theater Incorporated IL$194,676 Executive Director $36,050 $33,462 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $16,331 2025
Dandylyon Drama WA$205,579 Artistic Director $31,973 $27,027 2024
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $56,330 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $26,919 2024
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $67,554 2024
Evergreen Players Inc CO$207,078 Executive Director $58,055 $54,111 2023
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $45,528 2023
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $14,383 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default67th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted66th

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 (Michael Grayman Parkhurst) 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 197 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,845 is reasonable (approximately the 67th 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.