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PeerBasis
Compensation Comparability Determination

Open Eye Theatre

Executive Director / CEO

EIN 411966806
MN · NTEE A61
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Joel Sass, Executive Director / CEO ($79,040) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $103,237 $79,040
$23,76510th
$34,18925th
$56,769Median
$68,90275th
$79,28590th
$79,040This org · 87th
p10$23,765
p25$34,189
p50$56,769
p75$68,902
p90$79,285
$79,040

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
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $53,918 2023
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $29,134 2025
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $42,738 2024
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $42,040 2023
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $58,013 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $57,770 2024
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $79,146 2023
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $59,896 2023
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $28,643 2024
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $67,290 2024
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $31,031 2024
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $61,198 2023
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $63,568 2025
Methuen Memorial Music Hall Inc MA$426,660 Executive Dir. $75,000 $68,207 2024
Pentangle Council On The Arts VT$428,698 Executive Di $65,772 $66,998 2024
Links Hall Inc IL$429,725 Executive Director $75,935 $73,604 2025
Hancock County Auditorium Associates ME$443,154 Exec Director $68,072 $71,021 2023
Partners For The Pac OR$330,400 Executive Director $13,650 $12,829 2024
Arca Images Inc FL$446,523 President/treasurer $72,000 $68,452 2024
Inner Arbor Trust Inc MD$448,267 President Ceo $60,000 $56,769 2024
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $13,651 2024
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $26,159 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $30,479 2025
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $39,430 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $48,126 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 default87th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted81st

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 (Joel Sass) 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 47 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,040 is reasonable (approximately the 87th 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.