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PeerBasis
Compensation Comparability Determination

Imperial Community Theatre Inc

Executive Director / CEO

EIN 581950583
GA · NTEE A610
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Charles Scavullo, Executive Director / CEO ($80,188) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Charles Scavullo — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $87,813 $80,188
$12,70510th
$29,01725th
$42,760Median
$63,88075th
$79,29290th
$80,188This org · 93rd
p10$12,705
p25$29,017
p50$42,760
p75$63,880
p90$79,292
$80,188

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
Vibe Of Kennewick WA$296,164 Teacher $23,059 $21,075 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $60,295 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $83,430 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $30,314 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $87,813 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $48,546 2024
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $39,774 2023
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $37,673 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $78,271 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $30,745 2025
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $41,536 2024
Legacy Theater Foundation Inc IL$274,435 Executive Director $231 $239 2023
Continuing The Legacy Dance Foundation NV$274,112 President $61,710 $63,147 2024
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $26,387 2024
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $13,770 2024
Visionbox Studio CO$266,323 Executive Director $83,827 $82,057 2024
Partners For The Pac OR$330,400 Executive Director $13,650 $12,940 2024
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $51,807 2023
Deertrees Theatre Limited ME$257,564 Director $30,501 $31,179 2024
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $22,808 2024
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,182 2024
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $31,531 2024
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $64,124 2025
Playhouse 46 Inc NY$353,103 Executive Director $65,000 $61,733 2023
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $60,354 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 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 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 default93rd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted87th

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 (Charles Scavullo) 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 54 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,188 is reasonable (approximately the 93rd 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.