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PeerBasis
Compensation Comparability Determination

Collaborative Theatre Project Inc

Executive Director / CEO

EIN 475012121
OR · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Aversa, Executive Director / CEO ($3,500) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$747 total compensation of comparable organizations → $142,324 $3,500
$8,54310th
$23,38625th
$42,436Median
$60,38175th
$76,24790th
$3,500This org · 3rd
p10$8,543
p25$23,386
p50$42,436
p75$60,381
p90$76,247
$3,500

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Boundless Theatre Company IncNY $306,353$15,891 990
Theater For Personal Growth IncNY $306,579$92,926 990
The Liberty Theatre CompanyID $305,616$50,139 990
Piven Theatre WorkshopIL $308,032$61,676 990
North Shore Children's Theatre IncMA $304,291$62,897 990
Wing-it ProductionsWA $309,153$41,935 990
Artists' Ensemble Theater IncIL $303,429$26,286 990
The Mountain PlayhousePA $309,483$14,184 990
Second Thought TheatreTX $309,488$36,085 990
Carpenter Square Theatre IncOK $309,628$61,172 990
Rainbow ProductionsVA $302,690$75,939 990
Firebird Childrens TheatrePA $302,599$38,820 990
Main Street Players IncGA $302,461$25,986 990
Rosendale Theatre Collective IncNY $302,387$57,895 990
Theatre Lab IncNY $310,477$20,434 990
Rogue Artists EnsembleCA $302,062$28,710 990
Actors Bridge Ensemble Theater Of Nashville IncTN $312,269$84,358 990
Music On The Hill IncCT $312,763$63,002 990
Control Group ProductionsCO $312,866$42,436 990
Warehouse Theatre CompanyWA $299,704$14,085 990
Cloverdale Playhouse IncAL $313,352$50,977 990
Musical Theatre Factory IncNY $313,462$50,090 990
Lumina Studio Theatre IncMD $298,006$57,370 990
Shakesperience Productions IncCT $298,001$77,460 990
Asante Art Institute Of Indianapolis IncIN $297,818$27,658 990

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 OR 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted3rd

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 (Susan Aversa) 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 313 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,500 is reasonable (approximately the 3rd 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). 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.