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PeerBasis
Compensation Comparability Determination

Flashback Theater Co

Executive Director / CEO

EIN 472638444
KY · NTEE A65
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Sommer Schoch, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 309 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sommer Schoch — reported title “PRODUCING AR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

309 organizations qualified on sector, size, and geography 309 within the band form the benchmarked peer set.

Distribution of comparable compensation

$662 total compensation of comparable organizations → $126,275 $30,000
$6,12310th
$17,76425th
$35,329Median
$51,36775th
$63,37790th
$30,000This org · 43rd
p10$6,123
p25$17,764
p50$35,329
p75$51,367
p90$63,377
$30,000

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 KY 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
Murphys Creek Theater Conservatory CA$286,025 Vice President $65,000 $55,209 2023
Provincetown Tennessee Williams Theater MA$286,234 Director/curator $30,000 $25,757 2024
Cactus Pear Music Festival TX$284,917 Executive Dir. $69,333 $66,261 2024
Inside Out Theatre Company Inc FL$287,632 Executive Director $65,004 $58,343 2024
Mtvarts Inc OH$284,064 Artistic Dir $7,200 $7,286 2024
Flying V Ltd MD$287,745 Executive Director $37,000 $34,025 2023
Hawaii Childrens Theatre HI$283,277 Secretary $4,000 $3,422 2024
Marblehead Little Theatre Inc MA$288,684 Secretary $3,800 $3,178 2025
Improv Utopia CA$289,594 Presidentceo $50,417 $41,594 2024
Soul Rep Theatre Company TX$289,722 Producton $26,854 $25,003 2025
The Harbor Stage Company Inc MA$281,765 President $11,508 $9,880 2024
Rising Star Theatre Company IA$281,633 Director/artistic And Education Director $39,000 $42,003 2023
Live Oak Theatre Company Inc FL$281,507 President $7,376 $6,816 2023
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $44,779 2023
Children's Educational Theatre Inc OR$291,263 Executive Director $23,089 $20,486 2024
Chicago Dramatists IL$291,266 Artistic Direc. $33,065 $31,974 2023
The Gift Theatre Company IL$280,448 Managing Director $41,346 $38,835 2024
Water People Theater Group Nfp IL$279,163 Exec Artistic Director $61,200 $57,484 2024
Invictus Theatre IL$278,797 President And Artistic Director $22,028 $20,691 2024
Pulse Ensemble Theatre Inc NY$278,685 President $6,600 $5,867 2023
Bond Street Theatre Coalition Ltd NY$295,067 Vice Preside $31,200 $26,936 2024
Revival Theatre Company IA$276,486 Co-founder $6,000 $6,462 2023
Paris Community Theater TX$295,327 President $4,700 $4,491 2024
Mineral Point Opera House Inc WI$295,976 Director $33,132 $33,059 2024
Yard Theater Inc CA$296,182 President $31,150 $26,458 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2025 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 KY 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 default43rd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted43rd

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 (Sommer Schoch) 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 309 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 43rd 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.