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PeerBasis
Compensation Comparability Determination

Dreams Of Hope

Executive Director / CEO

EIN 432057957
PA · NTEE A65
FY ending 2023-07-31
June 9, 2026

This analysis benchmarks the total compensation of David Warga, Executive Director / CEO ($63,402) against every comparable organization that fit the selection criteria — 278 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: David Warga — reported title “FORMER OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

278 organizations qualified on sector, size, and geography 278 within the band form the benchmarked peer set.

Distribution of comparable compensation

$675 total compensation of comparable organizations → $128,734 $63,402
$4,83110th
$14,75725th
$33,777Median
$50,42675th
$61,63290th
$63,402This org · 91st
p10$4,831
p25$14,757
p50$33,777
p75$50,426
p90$61,632
$63,402

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 PA 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
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $30,013 2024
Clark Youth Theatre Incorporated OK$254,281 Exec. Director $34,125 $37,680 2023
Schaumburg On Stage IL$253,256 Program Dire $6,587 $6,307 2024
Common Ground Theatre CA$252,965 Artist Director $30,280 $25,467 2024
Fairfield Center Stage Inc CT$255,393 Ceo $31,398 $28,674 2024
Theatre Off Jackson WA$250,342 Executive Director $60,833 $54,615 2023
Hell In A Handbag Productions IL$250,289 Treasurer $43,531 $41,683 2024
Brightside Theatre Inc IL$249,762 Artistic Director $20,175 $19,889 2023
Aiken Performing Arts Group Inc SC$249,120 Executive Director $30,037 $29,734 2025
Eta Creative Arts Foundation IL$249,064 Executive Director $75,000 $73,938 2023
Broken Box Mime Theater NY$248,740 Artistic Director $77,258 $70,006 2023
The Newnan Community Theatre GA$248,684 Executive Di $46,500 $44,366 2025
Pushpush Arts Company GA$259,645 Co Director $5,849 $5,728 2024
Ripple Productions WA$248,443 Co-executive Artistic Director $69,672 $60,756 2024
Latinus Theater Experience Company OH$259,988 Executive Artistic Director/ Actress/producer $42,000 $43,328 2024
Poetry Society Of New York Inc NY$248,150 Chair, Treasurer & C.e.o. $48,700 $42,863 2024
Elkhart Civic Theatre Inc IN$260,244 Executive Di $49,621 $49,654 2025
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $11,001 2024
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $28,736 2024
Pandora Productions Inc KY$262,918 Artistic Direct $23,208 $23,660 2025
New York Theatre Barn Incorporated NY$245,252 General Manager $4,500 $4,078 2023
Oye Palaver Hut Inc DC$245,225 Executive Director $24,000 $20,513 2024
Notch Theatre Company NY$245,219 President/artistic Director $50,000 $44,007 2024
Garrison Players Inc NH$244,611 President $3,000 $2,629 2025
City Lit Theatre Company IL$244,530 Artistic Dir $22,308 $21,361 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)86th
Reportable pay only (column D), adjusted94th
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 (David Warga) 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 278 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,402 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.