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PeerBasis
Compensation Comparability Determination

St Marys Childrens Theatre Inc

Executive Director / CEO

EIN 474319697
GA · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Lashan Wolfe, Executive Director / CEO ($9,583) against every comparable organization that fit the selection criteria — 207 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lisa Lashan Wolfe — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

207 organizations qualified on sector, size, and geography 207 within the band form the benchmarked peer set.

Distribution of comparable compensation

$809 total compensation of comparable organizations → $98,385 $9,583
$4,29810th
$12,30025th
$27,867Median
$44,05175th
$57,71890th
$9,583This org · 20th
p10$4,298
p25$12,300
p50$27,867
p75$44,051
p90$57,718
$9,583

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 GA 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
St John Community Theatre LA$204,923 Managing Director $14,033 $15,821 2023
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $54,160 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $17,203 2025
Dandylyon Drama WA$205,579 Artistic Director $31,973 $28,470 2024
Matheatre Corporation WY$203,072 President $18,130 $19,308 2024
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $71,160 2024
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $19,974 2024
Evergreen Players Inc CO$207,078 Executive Director $58,055 $57,000 2023
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $47,958 2023
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,633 2023
Asbury Park Theater Company NJ$208,816 Executive Director $24,324 $21,599 2024
Lunchtime Productions CA$209,049 Executive Dir. $42,834 $37,872 2023
Story Theater Company IA$209,154 President $2,635 $2,869 2024
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $34,998 2025
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $10,508 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $37,758 2024
Mixed Magic Theatre & Cultural Events RI$209,376 Director $20,500 $19,550 2024
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $30,077 2023
Music Box Players PA$209,622 President $1,615 $1,602 2024
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $33,923 2025
Oklahoma Shakespearean Festival OK$209,969 Coker $34,975 $38,302 2024
What A Do Theatre MI$198,941 Executive Di $53,109 $53,113 2025
Southern Plain Productions OK$210,644 Artistic Dir. $33,612 $36,810 2024
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $18,189 2023
Recreational Arts Inc NJ$211,220 President $16,938 $15,040 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted19th

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 (Lisa Lashan Wolfe) 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 207 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,583 is reasonable (approximately the 20th 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.