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PeerBasis
Compensation Comparability Determination

Pushpush Arts Company

Executive Director / CEO

EIN 582333657
GA · NTEE A650
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tim Habeger, Executive Director / CEO ($5,849) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tim Habeger — reported title “CO DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$690 total compensation of comparable organizations → $131,449 $5,849
$4,80410th
$15,38325th
$34,566Median
$51,69675th
$63,67090th
$5,849This org · 12th
p10$4,804
p25$15,383
p50$34,566
p75$51,696
p90$63,670
$5,849

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
Latinus Theater Experience Company OH$259,988 Executive Artistic Director/ Actress/producer $42,000 $44,242 2024
Elkhart Civic Theatre Inc IN$260,244 Executive Di $49,621 $50,701 2025
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $11,234 2024
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $29,343 2024
Pandora Productions Inc KY$262,918 Artistic Direct $23,208 $24,159 2025
Spokane Childrens Theatre Inc WA$263,896 Director $68,449 $59,378 2025
Fairfield Center Stage Inc CT$255,393 Ceo $31,398 $29,279 2024
Interact Story Theatre Education MD$264,476 Executive/artis $41,908 $38,966 2024
Laboratory Theater Of Florida Inc FL$264,743 President $17,472 $17,496 2022
Clark Youth Theatre Incorporated OK$254,281 Exec. Director $34,125 $38,475 2023
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $30,647 2024
Dreams Of Hope PA$254,163 Former Officer $63,402 $64,739 2023
Barrier-free Inc MD$265,191 Executive Director $55,730 $51,818 2024
The Williams Project WA$265,923 President $41,350 $37,906 2023
Schaumburg On Stage IL$253,256 Program Dire $6,587 $6,440 2024
Music Theatre West UT$266,101 Managing Director $9,000 $8,925 2025
Common Ground Theatre CA$252,965 Artist Director $30,280 $26,004 2024
Downriver Youth Performing Arts Center MI$266,493 Director/programming $11,649 $11,958 2024
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $46,262 2023
Green Bay Community Theater Inc WI$266,954 President $800 $809 2025
Friends Of The Penn Inc MI$267,965 Executive Director $33,075 $34,956 2023
4 Community Theatre MN$268,606 Executive Artistic Director $14,200 $13,955 2024
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $37,247 2024
Theatre Off Jackson WA$250,342 Executive Director $60,833 $55,767 2023
Hell In A Handbag Productions IL$250,289 Treasurer $43,531 $42,563 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 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 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted12th

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 (Tim Habeger) 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 283 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,849 is reasonable (approximately the 12th 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.