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PeerBasis
Compensation Comparability Determination

Educational Theatre Company

Executive Director / CEO

EIN 522081464
VA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ashley Hammond, Executive Director / CEO ($78,896) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ashley Hammond — reported title “Managing Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$698 total compensation of comparable organizations → $190,606 $78,896
$13,85410th
$34,95025th
$52,285Median
$68,68175th
$87,36190th
$78,896This org · 84th
p10$13,854
p25$34,950
p50$52,285
p75$68,681
p90$87,361
$78,896

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 VA 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
Theatre 831 CA$494,859 Artistic Director $50,400 $45,074 2023
Tennessee Theater Company TN$495,163 Director $96,000 $101,512 2024
Fort Hill Performing Arts Center Inc NY$494,348 President $36,067 $32,786 2024
Lifeline Productions Inc IL$493,881 Managing Dir. $30,010 $28,915 2025
Georgia Ensemble Theatre Company GA$497,310 Producing Artistic Director $38,347 $38,788 2024
One More Productions Inc CA$498,048 President $80,514 $69,939 2024
Shattered Globe Theatre IL$490,442 Director $75,000 $74,174 2024
Solas Nua Inc DC$499,950 President $75,000 $66,208 2024
Augusta Mini Theatre Inc GA$500,509 Executive Direc $31,777 $33,091 2023
Great Barrington Public Theater Inc MA$488,819 Development Director $41,250 $37,290 2024
Prospect Theater Project CA$500,736 Executive Dir. $29,449 $25,581 2024
Mabou Mines Development Foundation Inc NY$488,018 President $18,120 $16,471 2024
The Sacred Fools Theater CA$501,859 Managing Director $27,500 $23,888 2024
Salt Pa PA$486,137 Vice President $37,233 $38,455 2023
Halifax Repertory Theatre FL$485,446 President $22,500 $20,715 2025
Vermont Stage Company VT$485,273 Executive Di $60,000 $60,753 2024
Lubbock Community Theatre TX$504,919 Executive Dir. $48,830 $50,588 2023
Children's Theatre Of Annapolis Inc MD$505,114 Executive Director $53,939 $50,729 2024
Six Points Theater MN$483,858 Producing Artistic Dir $83,875 $83,373 2024
The New Harmony Project Inc IN$506,461 Executive Artistic Director $36,372 $38,585 2024
Rome Little Theatre Inc GA$481,871 Executive Director $51,691 $52,285 2024
Krymov Lab Inc NY$480,680 Managing Director $26,486 $24,076 2024
Road Less Traveled Productions Ltd NY$510,205 Executive Dir. $53,083 $48,254 2024
Theatre Tallahassee Inc FL$510,540 Executive Director $80,719 $78,535 2023
Green Room Theatre Company CA$513,689 Executive Artistic Director $23,950 $20,804 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default84th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted83rd

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 (Ashley Hammond) 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 323 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,896 is reasonable (approximately the 84th 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.