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PeerBasis
Compensation Comparability Determination

Associates Of The Restored Temple Theatre Ltd

Executive Director / CEO

EIN 391812656
WI · NTEE A61
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Jess Reed, Executive Director / CEO ($28,433) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Jess Reed — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$224 total compensation of comparable organizations → $82,365 $28,433
$11,82210th
$25,35625th
$39,406Median
$57,98975th
$74,88390th
$28,433This org · 31st
p10$11,822
p25$25,356
p50$39,406
p75$57,989
p90$74,883
$28,433

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 WI 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
Performing Arts Center Of SD$284,175 Executive Di $71,926 $78,253 2023
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $82,365 2023
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $35,336 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $73,415 2024
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $38,959 2024
Legacy Theater Foundation Inc IL$274,435 Executive Director $231 $224 2023
Continuing The Legacy Dance Foundation NV$274,112 President $61,710 $59,229 2024
Vibe Of Kennewick WA$296,164 Teacher $23,059 $19,768 2024
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $75,213 2025
Visionbox Studio CO$266,323 Executive Director $83,827 $76,965 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $56,554 2024
Artspace Inc CA$310,369 Executive Dir. $55,071 $45,534 2024
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $48,593 2023
Deertrees Theatre Limited ME$257,564 Director $30,501 $29,245 2024
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $37,306 2023
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $21,393 2024
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,046 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $28,837 2025
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $29,575 2024
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $24,750 2024
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $12,916 2024
Partners For The Pac OR$330,400 Executive Director $13,650 $12,138 2024
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $56,610 2024
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,827 2024
Miller Beach Arts & Creative District Cdc IN$234,484 Executive Director $44,000 $43,284 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default31st
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted27th

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 (Jess Reed) 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 51 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,433 is reasonable (approximately the 31st 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.