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PeerBasis
Compensation Comparability Determination

Dandylyon Drama

Executive Director / CEO

EIN 461034745
WA · NTEE A65
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Melanie Lyons, Executive Director / CEO ($31,973) against every comparable organization that fit the selection criteria — 208 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Melanie Lyons — reported title “Artistic Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

208 organizations qualified on sector, size, and geography 208 within the band form the benchmarked peer set.

Distribution of comparable compensation

$909 total compensation of comparable organizations → $110,492 $31,973
$4,85210th
$13,57025th
$31,114Median
$49,71875th
$64,75290th
$31,973This org · 51st
p10$4,852
p25$13,570
p50$31,114
p75$49,718
p90$64,752
$31,973

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 WA 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
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $19,320 2025
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $60,825 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $17,768 2023
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $79,917 2024
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $10,762 2024
Evergreen Players Inc CO$207,078 Executive Director $58,055 $64,014 2023
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $53,859 2023
Matheatre Corporation WY$203,072 President $18,130 $21,684 2024
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $22,432 2024
Asbury Park Theater Company NJ$208,816 Executive Director $24,324 $24,257 2024
Lunchtime Productions CA$209,049 Executive Dir. $42,834 $42,532 2023
Story Theater Company IA$209,154 President $2,635 $3,223 2024
Shabach Enterprise TX$201,957 Executive Director $5,500 $6,326 2023
Mixed Magic Theatre & Cultural Events RI$209,376 Director $20,500 $21,956 2024
Music Box Players PA$209,622 President $1,615 $1,799 2024
Oklahoma Shakespearean Festival OK$209,969 Coker $34,975 $43,016 2024
Southern Plain Productions OK$210,644 Artistic Dir. $33,612 $41,339 2024
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $39,305 2025
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $11,801 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $42,405 2024
Recreational Arts Inc NJ$211,220 President $16,938 $16,891 2024
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $33,779 2023
Teatro De La Luna DC$211,505 Producer $18,638 $18,268 2024
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $38,097 2025
A Host Of People Inc MI$211,567 Secretary $18,936 $21,831 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default51st
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted51st
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 (Melanie Lyons) 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 208 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,973 is reasonable (approximately the 51st 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.