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PeerBasis
Compensation Comparability Determination

Nautilus Music Theater

Executive Director / CEO

EIN 411721692
MN · NTEE A60Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Ben Krywosz, Executive Director / CEO ($34,533) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ben Krywosz — reported title “President & Artistic Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$606 total compensation of comparable organizations → $105,828 $34,533
$6,27210th
$15,66225th
$32,097Median
$49,09075th
$69,97290th
$34,533This org · 52nd
p10$6,272
p25$15,662
p50$32,097
p75$49,090
p90$69,972
$34,533

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
Northern Lights Arts Council Inc ND$167,052 Executive Director $6,000 $6,492 2025
Dance Wisconsin Inc WI$172,236 Director $5,200 $5,354 2025
The Gerald Arpino Foundation IL$162,771 Executive Director $6,750 $6,914 2023
Chestnut Fine Arts Center Inc KS$162,453 Executive Director $77,737 $87,503 2023
Soli Chamber Ensemble TX$176,756 Managing Director $39,301 $38,761 2025
Songbird Multimedia And Performing Arts Foundation AR$176,810 President $17,925 $20,993 2023
Disco Riot CA$177,873 President $18,000 $15,325 2025
Phffft Company Inc WA$178,138 President $46,374 $42,018 2024
Off Broadway Theatre Inc UT$178,792 Artistic Dir $43,440 $44,995 2024
I Sound Performing Arts CA$181,555 Executive Dir $3,500 $3,059 2024
Inta Inc NY$149,778 Artistic Director $83,662 $78,768 2023
51 Walden Inc MA$187,311 Secretary And Director $38,521 $34,129 2025
California Music Center CA$148,884 Execdir To 6 $42,461 $37,106 2024
Instaballet OR$188,635 Executive Di $63,580 $58,214 2025
Boerne Performing Arts TX$146,986 Artistic/tech Coordinator $20,000 $20,247 2024
Manassas Community Chorale Inc VA$146,889 Executive Director And Vu Coordinator $9,171 $8,962 2024
Arete Living Arts Foundation NY$191,016 Executive Director $3,854 $3,629 2023
Gabriel Chamber Ensemble PA$191,691 Exec Director $11,644 $11,751 2024
Brooklynone Productions Inc NY$192,847 Officer $27,470 $25,121 2024
Bay Area Omni Foundation For CA$192,946 President $35,200 $31,670 2023
Ra-ve Cultural Foundation Inc AR$195,135 Executive Director $31,416 $36,794 2023
Creative Arts Repertoire Ensemble MI$195,311 Director $7,500 $7,834 2024
Youth Excellence Performing Arts Workshop OH$137,763 Executive Director $29,565 $31,691 2024
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $105,828 2024
Allens Community Theatre TX$205,139 At Large $1,275 $1,329 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default52nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted52nd

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 (Ben Krywosz) 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 69 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,533 is reasonable (approximately the 52nd 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.