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PeerBasis
Compensation Comparability Determination

Rorschach Theatre

Executive Director / CEO

EIN 522254724
DC · NTEE A65
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Frederick, Executive Director / CEO ($61,231) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$790 total compensation of comparable organizations → $150,616 $61,231
$12,20010th
$30,89225th
$50,544Median
$68,45175th
$84,02490th
$61,231This org · 66th
p10$12,200
p25$30,892
p50$50,544
p75$68,451
p90$84,024
$61,231

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

OrganizationStateTotal revenueTotal compSource
Centerstage Theatre CompanyCO $359,823$1,967 990
Soho Think Tank IncNY $362,005$50,395 990
New York Neo-futuristsNY $358,046$71,809 990
Wimberley Players IncTX $357,953$61,993 990
Youth Performance CompanyMN $357,276$86,106 990
The Children's Theatre Company IncNY $356,467$5,089 990
Manitou Art TheatreCO $356,011$44,138 990
Facetime Theatre IncPA $364,499$20,479 990
Parkway Playhouse Of BurnsvilleNC $365,272$37,216 990
Prime StagePA $365,478$8,891 990
Oklahoma Shakespeare In The ParkOK $365,936$72,990 990
Capital City TheatreWI $365,982$53,485 990
Richmond ShakespeareVA $367,435$67,968 990
Scoundrel And Scamp Theatre IncAZ $352,459$22,087 990
New Art City TheatreCA $352,132$23,124 990
Hope Stone IncTX $351,828$79,794 990
Centerstage TheatreWA $351,431$56,133 990
Spotlight Youth TheatreAZ $368,952$54,537 990
Summit Theatre GroupMO $369,198$21,695 990
Co Lab Theater Group IncNY $369,803$92,032 990
Ridgway ChautauquaCO $372,005$150,616 990
Filament Theatre Ensemble NfpIL $347,996$54,067 990
Ensemble Studio Theatre The La ProjectCA $372,384$14,689 990
North American Cultural LaboratoryNY $347,461$46,352 990
The Tennessee Williams Theatre CompanyLA $373,292$31,340 990

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 DC 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 default66th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted66th

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 (Jennifer Frederick) 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 320 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,231 is reasonable (approximately the 66th 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.