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

Improv Utopia

Executive Director / CEO

EIN 454461539
CA · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nick Armstrong, Executive Director / CEO ($50,417) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nick Armstrong — reported title “PRESIDENTCEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$803 total compensation of comparable organizations → $134,448 $50,417
$9,09110th
$22,03225th
$48,011Median
$67,58175th
$78,02790th
$50,417This org · 50th
p10$9,091
p25$22,032
p50$48,011
p75$67,581
p90$78,027
$50,417

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 CA 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
Murphys Creek Theater Conservatory CA$286,025 Vice President $65,000 $66,920 2023
Yard Theater Inc CA$296,182 President $31,150 $32,070 2023
Rogue Artists Ensemble CA$302,062 Artistic Director/interim Board Chair $30,876 $30,876 2024
Lower Bottom Playaz Inc CA$273,901 Executive Director $111,275 $114,562 2023
The Roots And Wings Project CA$270,111 President $20,000 $20,000 2024
Theatre Dybbuk CA$314,939 See Sch O $65,149 $65,149 2024
Lights Up Theater Inc CA$315,600 Vice President $75,000 $75,000 2024
Common Ground Theatre CA$252,965 Artist Director $30,280 $30,280 2024
Musical Youth Artist Repertory Theatre CA$332,871 President $75,955 $78,199 2023
Los Angeles Theatresports CA$333,547 Board Member $780 $803 2023
Theatre Rhinoceros Inc CA$336,121 Executive Dir. $78,500 $76,477 2025
Childrens Musical Theatreworks Inc CA$336,869 Executive Dir. $12,000 $12,000 2024
Jean Shelton Foundation CA$338,712 Executive Director $15,000 $15,000 2024
Act Out Theatre Company CA$237,977 Executive Director $51,923 $51,923 2024
Theatre Forty CA$343,128 Secretary $61,354 $59,773 2025
New Art City Theatre CA$352,132 Founder/arti $23,500 $23,500 2024
Lobster Theater Project CA$221,947 Executive Dir. $60,708 $60,708 2024
Northern California Dance Collective CA$220,351 Treasurer $1,550 $1,550 2024
Lunchtime Productions CA$209,049 Executive Dir. $42,834 $44,099 2023
Ensemble Studio Theatre The La Project CA$372,384 Artistic Director $14,500 $14,928 2023
Golden Thread Productions CA$374,921 Exec Artist Dir $72,000 $72,000 2024
Sonoma Arts Live CA$387,782 President $3,325 $3,325 2024
Yorba Linda Spotlight Theater Company CA$391,469 Studio Manager $69,564 $69,564 2024
Santa Monica Theatre Guild CA$397,778 Member $27,615 $27,615 2024
Skylight Theatre Company CA$405,316 Executive Director $85,000 $85,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted50th

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 (Nick Armstrong) 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 32 similarly situated organizations (Same NTEE sector (A65) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,417 is reasonable (approximately the 50th 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.