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PeerBasis
Compensation Comparability Determination

Youth Performance Company

Executive Director / CEO

EIN 411753681
MN · NTEE A650
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Sheilyn Howes, Executive Director / CEO ($76,470) against every comparable organization that fit the selection criteria — 315 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$702 total compensation of comparable organizations → $133,760 $76,470
$10,03610th
$24,64425th
$43,311Median
$60,37475th
$74,06790th
$76,470This org · 91st
p10$10,036
p25$24,644
p50$43,311
p75$60,374
p90$74,067
$76,470

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
Wimberley Players Inc TX$357,953 Technical Director $52,824 $55,055 2023
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $63,773 2023
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,519 2023
Manitou Art Theatre CO$356,011 Executive Director $39,234 $39,198 2023
Centerstage Theatre Company CO$359,823 Board Member $1,200 $1,164 2024
Rorschach Theatre DC$360,105 Board Of Directors And Co-artistic Director $61,231 $54,378 2024
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $44,756 2023
Scoundrel And Scamp Theatre Inc AZ$352,459 Artistic Dir $9,750 $9,490 2024
New Art City Theatre CA$352,132 Founder/arti $23,500 $20,536 2024
Hope Stone Inc TX$351,828 Founder & President $70,000 $70,864 2024
Centerstage Theatre WA$351,431 Executive Director $53,440 $49,851 2023
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $18,187 2023
Parkway Playhouse Of Burnsville NC$365,272 Exc Director $31,607 $33,051 2024
Prime Stage PA$365,478 Treasurer $7,600 $7,896 2023
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $64,821 2024
Capital City Theatre WI$365,982 Managing Director/director $43,652 $47,499 2023
Filament Theatre Ensemble Nfp IL$347,996 Ex Officio $46,875 $48,016 2023
North American Cultural Laboratory NY$347,461 Executive Di $45,013 $41,164 2024
Richmond Shakespeare VA$367,435 Managing Director $60,000 $60,361 2023
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $14,632 2024
Musiqa TX$345,649 Executive Director $53,100 $55,343 2023
Spotlight Youth Theatre AZ$368,952 Managing Director $11,050 $11,072 2023
Summit Theatre Group MO$369,198 President $1,980 $2,122 2024
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $81,732 2024
Developing Artists Theaters Company Inc NY$344,610 Executive Dir. $74,833 $68,435 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 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 default91st
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted91st

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 (Sheilyn Howes) 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 315 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,470 is reasonable (approximately the 91st 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.