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PeerBasis
Compensation Comparability Determination

Christian Youth Theater Portland Vancouver

Executive Director / CEO

EIN 462018482
OR · NTEE A20
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Jeff Lippert, Executive Director / CEO ($49,665) against every comparable organization that fit the selection criteria — 291 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeff Lippert — reported title “Managing Director - BOD Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

291 organizations qualified on sector, size, and geography 291 within the band form the benchmarked peer set.

Distribution of comparable compensation

$294 total compensation of comparable organizations → $240,552 $49,665
$15,22610th
$37,95725th
$63,867Median
$83,85475th
$103,24890th
$49,665This org · 34th
p10$15,226
p25$37,957
p50$63,867
p75$83,854
p90$103,248
$49,665

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 OR 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
18th Street Casa De Cultura Nfp IL$498,198 Co-director $14,400 $14,807 2024
Asociacion Acirc Corp PR$499,521 Executive Director $72,148 $70,078 2024
Lions & Rabbits Center For The Arts MI$500,162 President/executive Direct $50,000 $55,573 2023
Bluebird Cultural Initiative NE$495,819 Executive Dir. $60,000 $67,498 2024
Odunde Inc PA$493,610 Executive Dir. $85,000 $88,658 2024
Tulsa Glass Blowing Studio Inc OK$492,597 Executive Director $75,459 $86,907 2024
Comunidad Y Herencia Cultural OR$505,488 Executive Dir. $48,000 $46,623 2024
Oregon Center For Contemporary Art Inc OR$505,715 Executive Director $96,321 $96,321 2023
George A Spiva Center For The Arts MO$506,005 Director $93,462 $103,538 2024
Global Social Services OH$491,353 Chairman Of The Board $3,150 $3,490 2024
Hyde Park Jazz Festival IL$490,212 Executive Director $70,000 $71,979 2024
Sacred Dance Foundation CA$507,567 President $27,176 $24,544 2024
Hagood Mill Foundation SC$488,532 Executive Di $62,400 $68,089 2024
Boulder Dance Coalition CO$512,408 Manager $45,000 $45,131 2024
Media Art Xploration Inc NY$484,096 Director $52,000 $50,599 2023
Hudson River Music Hall Productions Inc NY$483,329 Managing Director $60,000 $56,708 2024
Traditional Arts In Upstate New York In NY$514,530 Executive Director $35,038 $34,094 2023
Racing Magpie SD$514,812 Director $71,657 $85,159 2023
Village Arts Inc CA$517,348 Executive Director $76,750 $71,365 2023
Montez Press Arts Inc NY$479,513 Ex-officio Board Mem $75,532 $71,388 2024
Columbia Festival Inc MD$478,660 Managing Director $60,394 $59,056 2024
Luminaria TX$478,477 Executive Dir. $73,172 $78,818 2023
Good Shepherd Radio Inc IN$478,421 President $79,156 $89,888 2023
Ocean City Arts Center NJ$520,249 Executive Dir. $63,800 $59,580 2024
Colab Arts Inc NJ$476,703 Producing Di $59,615 $54,236 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default34th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted32nd

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 (Jeff Lippert) 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 10, 2026, comparing compensation against 291 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,665 is reasonable (approximately the 34th 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 10, 2026.