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PeerBasis
Compensation Comparability Determination

Capital City Theatre

Executive Director / CEO

EIN 465163608
WI · NTEE A65
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Gail Becker, Executive Director / CEO ($43,652) against every comparable organization that fit the selection criteria — 326 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gail Becker — reported title “MANAGING DIRECTOR/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

326 organizations qualified on sector, size, and geography 326 within the band form the benchmarked peer set.

Distribution of comparable compensation

$645 total compensation of comparable organizations → $122,924 $43,652
$9,27010th
$23,68725th
$40,448Median
$55,62475th
$68,42090th
$43,652This org · 55th
p10$9,270
p25$23,687
p50$40,448
p75$55,624
p90$68,420
$43,652

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 WI 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
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $59,570 2024
Prime Stage PA$365,478 Treasurer $7,600 $7,257 2023
Parkway Playhouse Of Burnsville NC$365,272 Exc Director $31,607 $30,374 2024
Richmond Shakespeare VA$367,435 Managing Director $60,000 $55,472 2023
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $16,714 2023
Spotlight Youth Theatre AZ$368,952 Managing Director $11,050 $10,176 2023
Summit Theatre Group MO$369,198 President $1,980 $1,950 2024
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $75,112 2024
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $41,130 2023
Rorschach Theatre DC$360,105 Board Of Directors And Co-artistic Director $61,231 $49,973 2024
Ridgway Chautauqua CO$372,005 Executive Director $133,883 $122,924 2023
Centerstage Theatre Company CO$359,823 Board Member $1,200 $1,071 2024
Ensemble Studio Theatre The La Project CA$372,384 Artistic Director $14,500 $11,989 2023
The Tennessee Williams Theatre Company LA$373,292 Co Artistic Director $24,976 $25,578 2024
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $58,606 2023
Wimberley Players Inc TX$357,953 Technical Director $52,824 $50,596 2023
American Friends Of Chicken Shed Inc NY$374,584 Ceo & President $55,328 $47,872 2023
Youth Performance Company MN$357,276 Managing Director $76,470 $70,275 2024
Freehold Theatre Lab Studio WA$374,871 Artistic And Founding Partner $32,800 $27,312 2024
Golden Thread Productions CA$374,921 Exec Artist Dir $72,000 $57,823 2024
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,153 2023
Bell Tower Productions IA$375,624 President/executive Direct $32,192 $33,751 2023
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $83,922 2023
Manitou Art Theatre CO$356,011 Executive Director $39,234 $36,023 2023
Island Star Performances Inc TX$376,544 Vice President $50,441 $46,927 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default55th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted55th

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 (Gail Becker) 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 326 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,652 is reasonable (approximately the 55th 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.