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PeerBasis
Compensation Comparability Determination

Parkway Playhouse Of Burnsville

Executive Director / CEO

EIN 560858217
NC · NTEE A650
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenny Martin, Executive Director / CEO ($31,607) against every comparable organization that fit the selection criteria — 325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jenny Martin — reported title “EXC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$671 total compensation of comparable organizations → $127,915 $31,607
$9,58110th
$24,61125th
$42,134Median
$57,90375th
$71,23090th
$31,607This org · 34th
p10$9,581
p25$24,611
p50$42,134
p75$57,903
p90$71,230
$31,607

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 NC 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
Prime Stage PA$365,478 Treasurer $7,600 $7,551 2023
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $61,989 2024
Capital City Theatre WI$365,982 Managing Director/director $43,652 $45,424 2023
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $17,393 2023
Richmond Shakespeare VA$367,435 Managing Director $60,000 $57,723 2023
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $42,800 2023
Spotlight Youth Theatre AZ$368,952 Managing Director $11,050 $10,588 2023
Summit Theatre Group MO$369,198 President $1,980 $2,030 2024
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $78,161 2024
Rorschach Theatre DC$360,105 Board Of Directors And Co-artistic Director $61,231 $52,002 2024
Centerstage Theatre Company CO$359,823 Board Member $1,200 $1,114 2024
Ridgway Chautauqua CO$372,005 Executive Director $133,883 $127,915 2023
Ensemble Studio Theatre The La Project CA$372,384 Artistic Director $14,500 $12,475 2023
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $60,986 2023
Wimberley Players Inc TX$357,953 Technical Director $52,824 $52,650 2023
Youth Performance Company MN$357,276 Managing Director $76,470 $73,128 2024
The Tennessee Williams Theatre Company LA$373,292 Co Artistic Director $24,976 $26,617 2024
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,322 2023
Manitou Art Theatre CO$356,011 Executive Director $39,234 $37,485 2023
American Friends Of Chicken Shed Inc NY$374,584 Ceo & President $55,328 $49,815 2023
Freehold Theatre Lab Studio WA$374,871 Artistic And Founding Partner $32,800 $28,421 2024
Golden Thread Productions CA$374,921 Exec Artist Dir $72,000 $60,171 2024
Bell Tower Productions IA$375,624 President/executive Direct $32,192 $35,121 2023
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $87,328 2023
Island Star Performances Inc TX$376,544 Vice President $50,441 $48,832 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default34th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted34th

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 (Jenny Martin) 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 325 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,607 is reasonable (approximately the 34th 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.