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PeerBasis
Compensation Comparability Determination

Young Victorian Theatre Company

Executive Director / CEO

EIN 521703547
MD · NTEE A6A0
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Fallon E Goodman, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 1744 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Fallon E Goodman — reported title “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

1,744 organizations qualified on sector, size, and geography 1,744 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22 total compensation of comparable organizations → $306,497 $5,000
$6,27410th
$19,08825th
$39,430Median
$59,26075th
$77,48790th
$5,000This org · 8th
p10$6,274
p25$19,088
p50$39,430
p75$59,260
p90$77,487
$5,000

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 MD 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
Worthington Historical Society Inc OH$180,212 Executive Director $37,377 $41,253 2025
Jion Academy CA$180,108 President $9,900 $9,144 2024
Center For Modern Dance Education Inc NJ$180,036 Artistic Director $21,150 $19,678 2025
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $42,949 2024
Birds Of Vermont Museum Inc VT$180,011 Executive Director $49,583 $54,959 2023
Northwest Carriage Museum WA$179,961 Sec / Director $43,036 $41,213 2024
Focus On Lyme Foundation AZ$179,863 President & Executive Dire $38,954 $40,071 2024
Pennsylvania Sinfonia Orchestra PA$179,853 Executive Director $25,000 $26,667 2024
State Theatre Company TX$179,853 Secretary/ceo $9,664 $10,340 2024
Bush Family Home Foundation TX$180,724 Executive Director $67,500 $77,404 2022
Gretna Historical Society LA$179,802 Caretaker Assistant $8,470 $10,270 2023
The Codex Foundation CA$180,771 Executive Di $85,500 $78,970 2024
Frozen River Film Festival MN$179,789 Executive Director - Past $49,824 $51,302 2025
Main Street Arts VT$180,787 Executive Dir. $30,300 $31,780 2025
Alabama June Jam Inc AL$180,835 Executive Officer $75,000 $84,433 2025
Beaumont Civic Ballet TX$180,923 Executive Dir. $30,981 $33,148 2024
Everett Museum Of History WA$179,646 Executive Director $37,090 $35,519 2024
Heartwood Regional Theater Company ME$181,076 Executive Director $55,000 $57,390 2025
Minnesota International Chines MN$179,407 Principal $11,720 $12,068 2025
Sonrisas Inc MA$181,256 President $17,000 $16,823 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $97,800 2024
Capitol Hill Jazz Foundation DC$181,291 Executive Di $46,519 $44,954 2023
Radio Eye Inc KY$181,296 Exec. Director $66,478 $78,652 2023
The Locals Inc MN$179,163 President $5,000 $5,441 2023
I Sound Performing Arts CA$181,555 Executive Dir $3,500 $3,233 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default8th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Fallon E Goodman) 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 1744 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 8th 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.