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PeerBasis
Compensation Comparability Determination

North Platte Community Playhouse

Executive Director / CEO

EIN 476032789
NE · NTEE A65
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rajean Shepherd, Executive Director / CEO ($20,766) against every comparable organization that fit the selection criteria — 329 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: Rajean Shepherd — reported title “ADMINISTRATI”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$626 total compensation of comparable organizations → $119,359 $20,766
$9,35410th
$24,23625th
$42,325Median
$55,14775th
$68,43490th
$20,766This org · 20th
p10$9,354
p25$24,236
p50$42,325
p75$55,147
p90$68,434
$20,766

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 NE 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
Rivendell Theatre Ensemble IL$398,180 Director $50,576 $44,903 2024
Santa Monica Theatre Guild CA$397,778 Member $27,615 $21,535 2024
Shaker Bridge Theatre Inc VT$400,360 Producing Artistic Director Ex Officio $48,750 $43,170 2025
Second Generation Theatre Company NY$400,401 Executive Di $10,000 $8,160 2024
Theatre33 WA$402,026 Vice President $25,602 $21,311 2023
Lukaba Productions IL$402,338 Executive Director $75,000 $66,587 2024
Yellow Tree Theatre MN$403,540 Executive Artistic Director $66,128 $57,488 2025
Vanguard Theater Company NJ$393,281 Artistic Director $12,500 $10,376 2023
Ahwatukee Children's Theatre Inc AZ$392,334 Executive Director $68,645 $61,380 2023
Skylight Theatre Company CA$405,316 Executive Director $85,000 $66,283 2024
Childrens Theatre Of Elgin & Fox Valley Theatre Company IL$392,287 Director Of Opertions $53,815 $47,779 2024
Saratoga Sponsor-a-scholar NY$391,840 Executive Director $35,000 $29,405 2023
Yorba Linda Spotlight Theater Company CA$391,469 Studio Manager $69,564 $54,246 2024
Haddonfield Plays And Players NJ$406,428 Managing Artistic Director $34,800 $28,060 2024
Chicago Tap Theatre Nfp IL$391,090 Artistic Director $37,000 $32,849 2024
Afterwork Theater Inc NY$407,873 Executive Dir. $71,750 $58,552 2024
Theatrezone Inc MA$389,362 Treas/clerk $88,451 $71,779 2024
Theatrikos Theatre Company AZ$408,875 Executive Dir. $60,264 $53,886 2023
Playwrights Foundation Inc CA$409,712 Exec Artisti $57,051 $44,489 2024
Sonoma Arts Live CA$387,782 President $3,325 $2,593 2024
Civic Theatre Of Greater Lafayette IN$409,937 Prod Artisti $56,400 $55,299 2023
Cyrano's Theatre Company AK$387,508 Producing Artistic Director $48,000 $41,443 2024
Great Arizona Puppet Theater Inc AZ$411,157 President $42,404 $37,916 2023
Millbrook Playhouse Inc PA$386,051 Managing Director $32,810 $29,548 2024
Literature To Life Inc NY$385,828 Exe Dir $32,200 $25,599 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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)17th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted20th

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 (Rajean Shepherd) 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 329 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,766 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.