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PeerBasis
Compensation Comparability Determination

The Palmetto Opera

Executive Director / CEO

EIN 571129329
SC · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melanie Becht, Executive Director / CEO ($1,750) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melanie Becht — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$336 total compensation of comparable organizations → $113,599 $1,750
$3,79010th
$8,27725th
$15,204Median
$51,90575th
$107,60290th
$1,750This org · 10th
p10$3,790
p25$8,277
p50$15,204
p75$51,905
p90$107,602
$1,750

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 SC 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
Acting Naturally PA$95,376 Director $13,874 $13,262 2024
Stage Aurora Theatrical Company Inc FL$95,085 Executive Director $16,400 $15,204 2023
Prime Productions MN$90,454 Co-artistic $7,500 $7,104 2024
Apples And Oranges Arts Inc CA$90,438 Artistic Director $137,245 $113,599 2024
Central Stage Theatre Of County Kitsap WA$85,801 Executive Dir. $12,504 $10,731 2024
Salvage Vanguard Theater TX$107,275 Artistic Director $64,600 $63,771 2023
Project Y Theatre Inc NY$81,374 Treasurer $4,250 $3,790 2023
Denizen Theatre Inc NY$110,746 Secretary/treasurer $19,980 $17,306 2024
Jaks Youth Theatre Company UT$80,761 President $4,500 $4,545 2023
Not So Common Players Inc NY$80,724 Board Member $2,000 $1,732 2024
Chambersburg Community Theatre Inc PA$111,852 Managing Director $25,000 $23,897 2024
Exitheatre CA$113,764 Secretary/treasurer $18,000 $14,515 2025
Aquila Theatre Company NY$115,626 Artistic Director $134,120 $113,177 2025
Mud Creek Players Inc IN$117,062 Director $332 $336 2024
Playing On Air Inc NY$71,866 Officer $60,641 $54,077 2023
Ardmore Little Theatre Inc OK$70,420 Office Staff $15,631 $16,986 2023
Towne Street Theatre CA$69,090 Secretary $10,000 $8,277 2024
Sst Productions CA$126,495 President $130,000 $107,602 2024
Audrey Herman Spotlighters Theatre Inc MD$132,426 Executive Director $57,920 $51,905 2024
Great Small Works Inc NY$136,745 Board Member $14,200 $12,300 2024
Twilight Theatre Inc KS$138,595 Executive Director $27,373 $28,346 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default10th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted10th

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 (Melanie Becht) 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 21 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,750 is reasonable (approximately the 10th 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.