Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Rising Youth Theatre

Executive Director / CEO

EIN 454324350
AZ · NTEE A65
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Sullivan, Executive Director / CEO ($43,560) against every comparable organization that fit the selection criteria — 329 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sarah Sullivan — reported title “PRODUCING ARTISTIC COLLABORATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$700 total compensation of comparable organizations → $140,043 $43,560
$10,77410th
$27,96925th
$47,918Median
$63,64275th
$79,31390th
$43,560This org · 44th
p10$10,774
p25$27,969
p50$47,918
p75$63,642
p90$79,313
$43,560

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 AZ 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
Community Theater Inc AL$419,548 Board Member $36,398 $39,714 2024
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $37,244 2024
Center Stage Theatrical Productions CA$419,146 Artistic Dir $66,687 $58,159 2024
Francis Wilson Playhouse Inc FL$421,112 1st Vp $8,200 $7,579 2025
Puppet Co MD$417,430 Executive Director $55,000 $51,932 2024
Gas Lamp Inc NJ$417,322 Artistic Director $30,058 $27,105 2024
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $19,804 2024
Timothy Mooney Repertory Theatre MI$422,982 President And Executive Direc $51,000 $53,166 2024
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $54,528 2023
Lubbock Moonlight Musicals Inc TX$425,007 Founder & Ar $12,000 $12,481 2023
The Point Theater Inc IN$414,473 Artistic Dir $68,462 $72,917 2024
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $23,728 2024
Macguffin Theatre And Film Company PA$413,361 Artistic Dir $80,214 $78,707 2025
Caborca Inc NY$413,336 Co-president $64,217 $60,338 2023
Downtown Springfield Community MO$413,173 Key Employee $65,000 $71,585 2023
South Orange County Community Theatre CA$426,433 President $9,000 $7,646 2025
Chico Theater Company Inc CA$412,854 Executive Dir. $138,005 $117,253 2025
Capital Fringe Inc DC$426,671 Presidentsecretary $108,156 $95,856 2024
Highlands Little Theatre Inc FL$427,469 Theater Manager $40,766 $38,678 2024
The Theatre Company Of Bcs TX$411,951 Executive Director $60,000 $62,407 2023
Great Arizona Puppet Theater Inc AZ$411,157 President $42,404 $42,404 2023
On Stage Inc MA$428,531 Artistic Director $60,562 $53,547 2025
Civic Theatre Of Greater Lafayette IN$409,937 Prod Artisti $56,400 $61,844 2023
Playwrights Foundation Inc CA$409,712 Exec Artisti $57,051 $49,754 2024
The Theatre Of The Emerging American NY$429,983 Producing Director $44,645 $41,948 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default44th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted44th

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 (Sarah Sullivan) 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 329 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,560 is reasonable (approximately the 44th 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.