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PeerBasis
Compensation Comparability Determination

Olde Towne Theatre Co Inc

Executive Director / CEO

EIN 460389570
SD · NTEE T99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Megan Bakken, Executive Director / CEO ($27,209) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Megan Bakken — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$454 total compensation of comparable organizations → $176,257 $27,209
$7,91110th
$22,42325th
$47,242Median
$73,43975th
$94,35790th
$27,209This org · 31st
p10$7,911
p25$22,423
p50$47,242
p75$73,439
p90$94,357
$27,209

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 SD 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
Friends Of The School Of The Arts Fnd CA$438,471 Treasurer $5,000 $3,702 2025
The Central Benefits OH$424,274 Secretary $105,945 $101,675 2023
Ventura Music Festival Association CA$423,602 Executive Di $115,000 $87,397 2024
World Stewardship Institute CA$419,063 President $48,960 $37,208 2024
Ivan & Caroline Wilson Memorial IA$417,707 Trustee $15,000 $14,882 2023
The Potters Hands Foundation Inc NY$450,977 Executive Directorboard Chair $85,748 $68,194 2024
Kansas Financial Empowerment Foundation KS$458,087 President $478 $454 2024
Ymca Foundation Of Mid-america KS$405,761 Chief Executive Officer $37,063 $35,240 2024
One Equal Heart Foundation WA$402,021 Executive Director $102,175 $82,888 2023
Henrik Lundqvist Foundation Inc NJ$400,275 Executive Dir. $50,000 $39,290 2024
The Viaquest Foundation OH$397,274 Executive Director $72,853 $69,917 2023
Love's Arm Outreach Ministries Inc TN$469,493 Executive Di $55,050 $50,928 2024
Burning Ones Inc FL$369,303 President $47,500 $39,272 2024
Overly's Country Christmas Inc PA$368,962 Executive Director $22,625 $20,444 2023
Equal Access To Justice Inc NM$362,280 Executive Director $79,435 $73,255 2025
San Diego Council On Literacy CA$513,155 Ceo $86,544 $65,771 2024
The Waterhouse Charitable Trust HI$350,901 Co-trustee $109,480 $88,814 2023
Mo Assn Of Rural Education MO$515,810 Exec Director $59,770 $54,279 2025
Rocky Mountain Fisher House Foundation CO$535,727 Executive Dir. $52,000 $43,883 2024
Africa Network Evangelism Task TX$327,442 Ceo & Chairman $119,400 $108,222 2023
Clothes Helping Kids Inc NM$540,148 Executive Di $15,000 $13,833 2025
Finao WI$314,091 President $14,400 $13,627 2023
Friends Of Michlalah Yerushalayim Inc NY$311,382 President $3,600 $2,863 2024
Engineers Charitable Trust NY$304,582 Executive Director $94,257 $74,961 2024
All For Him Ministry Inc TN$304,184 President $22,471 $21,402 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted23rd

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 (Megan Bakken) 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 35 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,209 is reasonable (approximately the 31st 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.