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PeerBasis
Compensation Comparability Determination

North Carolina Theatre Conference

Executive Director / CEO

EIN 561018627
NC · NTEE A65C
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Angela Hays, Executive Director / CEO ($108,150) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Angela Hays — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$689 total compensation of comparable organizations → $131,298 $108,150
$9,21410th
$23,75425th
$40,394Median
$56,97575th
$70,66090th
$108,150This org · 99th
p10$9,214
p25$23,754
p50$40,394
p75$56,975
p90$70,660
$108,150

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
Merely Players CO$333,603 Member $1,000 $952 2024
Fairbanks Drama Association AK$334,859 Executive Director $86,120 $79,684 2025
Los Angeles Theatresports CA$333,547 Board Member $780 $689 2023
Theatre With A Twist Inc MA$333,118 Director $43,569 $38,894 2024
Kidz Konnection Inc CT$333,085 President $50,833 $46,127 2025
Musical Youth Artist Repertory Theatre CA$332,871 President $75,955 $67,080 2023
Germantown Community Theatre Inc TN$332,841 Executive Director $53,420 $54,344 2025
Chicago Latino Theater Alliance IL$335,630 Executive Di $113,866 $108,340 2025
Theatre Rhinoceros Inc CA$336,121 Executive Dir. $78,500 $65,603 2025
The Paper Bag Players Inc NY$336,631 Executive Di $20,576 $18,470 2024
Childrens Musical Theatreworks Inc CA$336,869 Executive Dir. $12,000 $10,294 2024
Playpenn Inc PA$331,512 Artistic Dir $88,952 $88,122 2024
Theatre Puget Sound WA$337,152 Executive Director $83,160 $76,148 2023
Umpqua Actors Community Theatre OR$331,066 Executive Director $64,477 $59,483 2024
Master Arts Theatre MI$331,057 Artistic Dir $37,693 $38,649 2024
Acting Out Theater Company Inc MA$337,474 President/tr $39,000 $34,815 2024
Longview Act TX$330,966 Executive Director $60,108 $59,730 2024
Mile High Youth Theatre Inc CO$337,898 Executive Director $55,042 $51,079 2025
Glass Half Full Theatre TX$338,468 Co-producing Artistic Director $42,696 $42,428 2024
Jean Shelton Foundation CA$338,712 Executive Director $15,000 $12,867 2024
The Winterset Iowa Theater IA$340,600 President $5,000 $5,438 2024
Coho Productions Inc OR$327,779 Managing Dir $40,000 $36,901 2024
30 By Ninety Theatre Inc LA$341,146 Treasurer $36,000 $39,380 2024
Redtwist Theatre IL$342,425 Artist Director $14,805 $14,459 2024
Theatre Forty CA$343,128 Secretary $61,354 $51,274 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 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 default99th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted98th

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 (Angela Hays) 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 308 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,150 is reasonable (approximately the 99th 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.