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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 471766495
TX · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Parker, Executive Director / CEO ($47,000) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $104,538 $47,000
$7,55710th
$20,34125th
$38,905Median
$57,88075th
$70,45090th
$47,000This org · 60th
p10$7,557
p25$20,341
p50$38,905
p75$57,880
p90$70,450
$47,000

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 TX 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
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $23,030 2024
Resonance Works PA$223,259 Board Member $600 $598 2024
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $45,510 2023
Mosaic Steel Orchestra VA$222,867 President $70,763 $70,321 2023
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $11,946 2023
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $90,495 2023
Base Academy Of Music MO$220,833 Executive Director $29,692 $31,439 2024
Corrib Theatre OR$219,389 Managing Director $63,358 $60,556 2023
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $15,473 2025
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $35,914 2024
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $8,284 2023
Pegasus Musical Society TX$233,365 Artistic Director $51,000 $51,000 2024
Bruka Theater Of The Sierra Inc NV$215,521 Executive Director $28,620 $29,526 2023
Cerimon House OR$233,601 Artistic Director $88,269 $84,366 2023
Steel City Improv Theater PA$215,164 Interim Executive Director $60,370 $61,962 2023
Professional Theatre And Dance IL$234,365 Artistic Dir $50,112 $47,981 2025
East Side Arts Council MN$213,627 Executive Dir. $40,810 $40,312 2024
Blackstone River Theatre RI$213,507 Executive Director $72,538 $71,588 2023
Freed Performing Arts Inc FL$211,849 President $36,000 $34,807 2023
Detroit Puppet Company MI$237,682 Board Member $30,727 $31,706 2024
Experiments In Opera NY$211,152 Executive Director $12,000 $10,561 2025
Ovation Theatre CA$209,509 Executive Director $53,750 $46,399 2024
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $15,997 2023
Theatre Art For Kids NE$208,967 President $23,333 $25,088 2024
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $29,613 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted60th

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 (Steve Parker) 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 119 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,000 is reasonable (approximately the 60th 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.