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PeerBasis
Compensation Comparability Determination

Sleepy Hollow Theatre & Arts Park

Executive Director / CEO

EIN 450424373
ND · NTEE A250
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Delmore, Executive Director / CEO ($28,000) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephanie Delmore — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$136 total compensation of comparable organizations → $186,465 $28,000
$9,66010th
$25,41525th
$46,689Median
$63,95075th
$77,13590th
$28,000This org · 29th
p10$9,660
p25$25,415
p50$46,689
p75$63,950
p90$77,135
$28,000

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 ND 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
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $53,786 2024
Ez Kids Creativity Shell TX$326,040 Facilities Dir $45,000 $39,842 2024
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $63,289 2025
Signal Return Inc MI$327,321 Artistic Director $72,422 $66,162 2024
Gulf Beach Art Center FL$321,701 Administrator $32,200 $26,773 2024
1111 A Creative Collective CA$321,147 President $38,875 $30,589 2023
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $32,231 2024
Rochester Construction Training NY$321,061 Executive Di $88,825 $69,211 2025
Harmony Project Phoenix AZ$320,409 Secretary/ex $90,000 $78,872 2023
Arts In Schools Collaborative PA$329,237 President $13,842 $12,578 2023
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $56,573 2023
Access Art FL$317,475 Director $13,000 $10,809 2024
Able - Artists Breaking Limits & IL$315,868 Executive Dir. $56,050 $48,772 2024
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $53,930 2023
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $64,398 2025
Childrens Arts Guild NY$310,730 Founding President And Ceo $100,000 $82,342 2023
Overflow Fine Arts Inc FL$310,576 President $19,036 $15,828 2024
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $3,704 2024
Milton Art Center Inc MA$309,748 Executive Director $95,220 $77,971 2023
Nw Film Camp CA$340,757 President $9,562 $7,308 2024
Hogfish Maine ME$340,928 Executive Director $3,570 $3,164 2024
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $26,956 2024
Actors Garage NY$308,152 Trustee $152,016 $121,582 2024
Santa Theresa Tileworks (Imago Dei AZ$307,319 President $29,858 $25,415 2024
Nomadstudio Inc FL$307,266 Executive Director $48,083 $39,980 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default29th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted27th

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 (Stephanie Delmore) 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 157 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,000 is reasonable (approximately the 29th 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.