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PeerBasis
Compensation Comparability Determination

Lucas Theatre For The Arts Inc

Executive Director / CEO

EIN 581775851
GA · NTEE A610
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paula Wallace, Executive Director / CEO ($51,466) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Paula Wallace — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$226 total compensation of comparable organizations → $98,544 $51,466
$21,41910th
$29,53325th
$53,683Median
$65,98375th
$75,58090th
$51,466This org · 48th
p10$21,419
p25$29,533
p50$53,683
p75$65,983
p90$75,580
$51,466

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 GA 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
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $27,809 2025
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $40,795 2024
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $40,129 2023
Open Eye Theatre MN$388,300 Executive Dir. $79,040 $75,446 2024
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $55,375 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $55,143 2024
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $75,547 2023
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $57,173 2023
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $27,340 2024
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $64,230 2024
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $58,415 2023
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $60,678 2025
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $29,620 2024
Methuen Memorial Music Hall Inc MA$426,660 Executive Dir. $75,000 $65,105 2024
Pentangle Council On The Arts VT$428,698 Executive Di $65,772 $63,951 2024
Links Hall Inc IL$429,725 Executive Director $75,935 $70,257 2025
Partners For The Pac OR$330,400 Executive Director $13,650 $12,245 2024
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $13,031 2024
Hancock County Auditorium Associates ME$443,154 Exec Director $68,072 $67,792 2023
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $24,969 2024
Arca Images Inc FL$446,523 President/treasurer $72,000 $65,339 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $29,093 2025
Inner Arbor Trust Inc MD$448,267 President Ceo $60,000 $54,188 2024
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $37,637 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $45,938 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default48th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Paula Wallace) 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 50 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,466 is reasonable (approximately the 48th 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.