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PeerBasis
Compensation Comparability Determination

Wirth Center For The Performing Art

Executive Director / CEO

EIN 411515198
MN · NTEE A6E0
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of James Newman, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Newman — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,933 total compensation of comparable organizations → $138,213 $48,000
$27,43510th
$38,13825th
$59,695Median
$74,54675th
$103,21590th
$48,000This org · 28th
p10$27,435
p25$38,138
p50$59,695
p75$74,546
p90$103,215
$48,000

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 MN 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
Young Actors Theater Inc CA$476,689 Executive Director $67,981 $62,781 2023
Pan American Dance Foundation Inc NY$496,732 Vice - President $28,800 $27,034 2024
Community Music School NY$498,574 Executive Director $61,750 $59,676 2023
Bronx School For Music Inc NY$501,301 President $59,044 $57,061 2023
Pioneer School Of Drama KY$470,967 Co-president/managing Director $20,800 $23,214 2024
Christian Youth Theater Fredericksburg VA$505,159 Director $55,935 $56,104 2024
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $38,487 2024
Csehy Summer School Of Music PA$455,372 Executive Director $62,237 $64,474 2024
Summerbella CA$449,043 Trustee $24,000 $21,528 2024
Gabriela Lena Frank Creative CA$442,499 President $121,801 $112,484 2023
Ascendance Pole And Aerial Arts WA$534,703 Vice Preside $64,769 $62,017 2023
Portland Actors Conservatory OR$433,940 Board Member $60,123 $59,714 2023
Coro De Ninos De San Juan PR$550,163 Administrator $28,800 $30,435 2023
Community Music School Inc NC$550,768 Executive Director $94,750 $101,701 2024
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $33,825 2023
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $57,976 2024
Claude Mcneal's Musical Theatre Training IN$556,577 President And Ceo $73,000 $79,970 2024
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $48,235 2024
The Center For Theater Arts PA$568,090 Executive Di $133,419 $138,213 2024
Artsup La CA$576,170 Executive Director $75,000 $67,276 2024
Middlebury Community Music Center VT$580,279 Executive Di $113,767 $122,466 2023
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $76,275 2024
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $37,092 2025
Ali Akbar College Of Music CA$377,532 President $39,386 $36,373 2023
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $50,837 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2025 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 MN 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 default28th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted28th

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 (James Newman) 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 36 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 28th 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.