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PeerBasis
Compensation Comparability Determination

Ladies Of Hip-hop Festival

Executive Director / CEO

EIN 461703251
NJ · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michele Byrd-mcphee, Executive Director / CEO ($13,700) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michele Byrd-mcphee — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $138,395 $13,700
$13,12910th
$28,27425th
$52,505Median
$68,30575th
$91,60390th
$13,700This org · 11th
p10$13,129
p25$28,274
p50$52,505
p75$68,305
p90$91,603
$13,700

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 NJ 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
American Theater Group NJ$362,732 Artistic Dir $60,000 $58,279 2024
Lovegood Performing Arts Company OR$363,379 President $12,160 $12,648 2023
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $51,608 2024
Thomasville Entertainment GA$365,778 Executive Dir. $35,700 $38,044 2025
Alive & Kickin MN$360,111 Executive Director $64,500 $71,383 2023
Sunfest Of Palm Beach County Inc FL$368,350 Executive Director $117,990 $117,476 2025
Holy City Arts & Lyric Opera SC$357,749 General Dire $34,490 $39,143 2024
Amazing Things Arts Center Inc MA$357,744 Executive Director $67,234 $65,727 2024
Bembe Drum & Dance Inc WI$369,420 Int. Exec. D $28,323 $32,179 2024
Studio 1 NC$356,006 Executive Dir. $60,100 $67,557 2024
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $18,414 2024
Shine On Performing Arts TX$371,248 President Of Board & Executive Artistic Director $40,019 $43,550 2024
Teatro Experimental Yerbabruja Inc NY$371,539 Executive Director $100,000 $98,305 2024
Sc New Play Festival Inc SC$354,165 Executive Artistic Director $30,000 $33,170 2025
Prescott Circus Theatre CA$374,696 Executive Dir. $60,738 $57,056 2024
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $19,606 2023
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $50,579 2024
Little Globe Inc NM$348,773 Co-director $50,250 $60,533 2023
Arcadia Performing Arts Inc PA$348,016 Executive Director $39,800 $43,178 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $77,881 2023
Young Dance Inc MN$381,260 Executive Director $34,840 $38,558 2023
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $67,830 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $9,830 2024
Newport Opera House Association NH$340,825 Executive Director $53,500 $53,742 2024
Blue Water Theatre Company MN$340,562 Managing Director $55,000 $59,123 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default11th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted11th

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 (Michele Byrd-mcphee) 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 151 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,700 is reasonable (approximately the 11th 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.