Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Theatre 831

Executive Director / CEO

EIN 471910063
CA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lindsey Chester, Executive Director / CEO ($50,400) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lindsey Chester — reported title “ARTISTIC 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

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$780 total compensation of comparable organizations → $145,600 $50,400
$11,98110th
$24,98725th
$52,662Median
$74,38175th
$84,61490th
$50,400This org · 47th
p10$11,981
p25$24,987
p50$52,662
p75$74,381
p90$84,614
$50,400

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 CA 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
One More Productions Inc CA$498,048 President $80,514 $78,204 2024
Prospect Theater Project CA$500,736 Executive Dir. $29,449 $28,604 2024
The Sacred Fools Theater CA$501,859 Managing Director $27,500 $26,711 2024
Green Room Theatre Company CA$513,689 Executive Artistic Director $23,950 $23,263 2024
Tomorrow Youth Repertory CA$524,367 Treasurer Secretary Executive Director Instructor $78,843 $76,581 2024
Playful People Productions CA$463,684 Executive Dir. $12,557 $12,197 2024
Puttin On Productions Corporation CA$544,987 Vice President $65,000 $63,135 2024
Ojai Playwrights Conference CA$439,363 Managing Director $40,000 $38,852 2024
Iama Theatre Company CA$552,451 Ceo $45,577 $44,269 2024
Silicon Valley Shakespeare CA$435,774 Executive Director $40,000 $40,000 2023
Cyt Tri-valley Inc CA$433,816 Managing Director $40,455 $39,294 2024
Shakespeare By The Sea CA$431,335 Board Member $59,626 $57,915 2024
South Orange County Community Theatre CA$426,433 President $9,000 $8,516 2025
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $22,057 2024
Center Stage Theatrical Productions CA$419,146 Artistic Dir $66,687 $64,774 2024
Chico Theater Company Inc CA$412,854 Executive Dir. $138,005 $130,590 2025
Playwrights Foundation Inc CA$409,712 Exec Artisti $57,051 $55,414 2024
Skylight Theatre Company CA$405,316 Executive Director $85,000 $82,561 2024
Moxie Theatre Inc CA$585,587 Executive Ar $74,500 $72,363 2024
Cyt Sd CA$591,486 President $72,800 $72,800 2023
Santa Monica Theatre Guild CA$397,778 Member $27,615 $26,823 2024
Theatre West Inc CA$597,616 Managing Director $41,785 $41,785 2023
Bus Barn Stage Company CA$598,077 Executive Director $80,000 $75,702 2025
Yorba Linda Spotlight Theater Company CA$391,469 Studio Manager $69,564 $67,568 2024
Sonoma Arts Live CA$387,782 President $3,325 $3,230 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default47th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted45th

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 (Lindsey Chester) 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 47 similarly situated organizations (Same NTEE sector (A65) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,400 is reasonable (approximately the 47th 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.