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PeerBasis
Compensation Comparability Determination

Musical Theatre Factory Inc

Executive Director / CEO

EIN 471254076
NY · NTEE A65
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Aaron Salley, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Aaron Salley — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $96,992 $50,000
$4,83710th
$15,70225th
$39,748Median
$57,91375th
$72,65490th
$50,000This org · 64th
p10$4,837
p25$15,702
p50$39,748
p75$57,913
p90$72,654
$50,000

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 NY 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
Theatre Lab Inc NY$310,477 President $21,000 $20,398 2024
Theater For Personal Growth Inc NY$306,579 Mgr Director/secty $95,500 $92,760 2024
Boundless Theatre Company Inc NY$306,353 Founding Member $16,331 $15,862 2024
Rosendale Theatre Collective Inc NY$302,387 Managing Director $59,499 $57,792 2024
New York City Players Inc NY$296,648 President $2,875 $2,875 2023
Bond Street Theatre Coalition Ltd NY$295,067 Vice Preside $31,200 $30,305 2024
The Paper Bag Players Inc NY$336,631 Executive Di $20,576 $19,986 2024
Developing Artists Theaters Company Inc NY$344,610 Executive Dir. $74,833 $72,686 2024
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $15,541 2024
North American Cultural Laboratory NY$347,461 Executive Di $45,013 $43,722 2024
Pulse Ensemble Theatre Inc NY$278,685 President $6,600 $6,600 2023
The Movement Theatre Company Inc NY$274,101 President $67,980 $66,030 2024
National Queer Theater NY$273,780 Director $39,748 $39,748 2023
Stageworks On The Hudson Inc NY$272,369 Exec. Artist $32,417 $32,417 2023
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,800 2023
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $45,958 2025
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $67,734 2023
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $50,000 2023
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $47,536 2023
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $31,713 2024
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $12,141 2024
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $86,810 2024
American Friends Of Chicken Shed Inc NY$374,584 Ceo & President $55,328 $55,328 2023
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $96,992 2023
Broken Box Mime Theater NY$248,740 Artistic Director $77,258 $77,258 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default64th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted64th

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 (Aaron Salley) 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 55 similarly situated organizations (Same NTEE sector (A65) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 64th 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.