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PeerBasis
Compensation Comparability Determination

Pella Opera House Commission

Executive Director / CEO

EIN 421320801
IA · NTEE A6AZ
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Atkins, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Atkins — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,069 total compensation of comparable organizations → $171,775 $62,500
$16,01210th
$40,27125th
$49,991Median
$61,55675th
$69,27490th
$62,500This org · 75th
p10$16,012
p25$40,271
p50$49,991
p75$61,556
p90$69,274
$62,500

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 IA 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
Opera Festival Of Chicago IL$457,892 Treasurer $9,500 $8,530 2023
Washington National Opera DC$450,793 General Director $50,907 $39,628 2024
Cedar Rapids Opera Theatre IA$450,651 Ex Officio B $66,090 $62,539 2025
Amarillo Opera Inc TX$492,252 General & Artist Director $69,000 $61,228 2024
Charleston Opera Theater Inc SC$424,145 Executive Artistic Directo $8,950 $8,069 2025
Finger Lakes Opera Inc NY$508,935 Executive Director $51,000 $40,882 2024
Baltimore Concert Opera Inc MD$413,560 Artistic And General Director $60,547 $50,215 2024
Tacoma Opera Association Professional Services WA$520,849 General Director $56,500 $44,873 2024
American Opera Projects Inc NY$524,289 Board Member $22,000 $17,635 2024
Wichita Grand Opera Inc KS$407,537 General Director $65,743 $64,866 2023
Teatro Grattacielo Inc NY$406,756 General And Artisticc Director $60,000 $48,096 2024
Opera Louisiane Inc LA$397,792 General Director & Ceo $54,856 $53,584 2024
Pocket Opera Inc CA$391,868 General Director $50,400 $39,747 2023
Livermore Valley Opera CA$542,305 Director $15,500 $12,224 2023
Lancaster New York Opera House Inc NY$550,899 Executive Di $60,303 $49,767 2023
Opera Roanoke VA$380,673 General Dire $63,614 $56,097 2023
Claremont Opera House Inc NH$557,679 Executive Director $70,735 $57,940 2024
The Opera Company Inc TX$568,126 Executive Director $51,371 $46,932 2023
Opera On The James VA$349,600 General Director $72,000 $63,492 2023
Opera On Tap NY$584,918 Asst. Secretary, Executive & Artistic Director $99,248 $79,558 2024
Landmark Community Theatre Inc CT$591,088 Executive Di $74,561 $63,848 2023
Nova Center For The Performing Arts MT$335,164 Executive Director $43,417 $40,446 2025
Opera Company Of Middlebury VT$317,657 Administrative Director Eff 11/2023 End 3/2024 $27,750 $24,778 2024
Opera Maine ME$649,947 Executive Director $63,624 $56,516 2024
Opera North NH$659,599 General Dire $50,000 $42,165 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2023 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 IA 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 default75th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted71st

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 (Cynthia Atkins) 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 28 similarly situated organizations (Same NTEE sector (A6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 is reasonable (approximately the 75th 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.