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PeerBasis
Compensation Comparability Determination

The Lyric Council Inc

Executive Director / CEO

EIN 541725250
VA · NTEE A610
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Seth Davis, Executive Director / CEO ($41,789) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Seth Davis — reported title “EXECUTIVE DIRECTOR (CURRENT)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$235 total compensation of comparable organizations → $86,533 $41,789
$19,32810th
$30,29725th
$55,378Median
$68,04275th
$78,58790th
$41,789This org · 37th
p10$19,328
p25$30,297
p50$55,378
p75$68,042
p90$78,587
$41,789

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
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $57,666 2023
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $42,482 2024
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $28,959 2025
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $53,595 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $57,424 2024
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $78,672 2023
Open Eye Theatre MN$388,300 Executive Dir. $79,040 $78,566 2024
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $59,538 2023
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $28,471 2024
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $66,887 2024
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $60,832 2023
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $63,188 2025
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $30,845 2024
Partners For The Pac OR$330,400 Executive Director $13,650 $12,751 2024
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $13,570 2024
Methuen Memorial Music Hall Inc MA$426,660 Executive Dir. $75,000 $67,798 2024
Pentangle Council On The Arts VT$428,698 Executive Di $65,772 $66,596 2024
Links Hall Inc IL$429,725 Executive Director $75,935 $73,163 2025
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $26,002 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $30,297 2025
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $39,194 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $47,838 2024
Hancock County Auditorium Associates ME$443,154 Exec Director $68,072 $70,596 2023
Arca Images Inc FL$446,523 President/treasurer $72,000 $68,042 2024
Inner Arbor Trust Inc MD$448,267 President Ceo $60,000 $56,430 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 default37th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted33rd

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 (Seth Davis) 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 49 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,789 is reasonable (approximately the 37th 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.