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PeerBasis
Compensation Comparability Determination

Oconee Youth Playhouse

Executive Director / CEO

EIN 582494182
GA · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Terra Hannon, Executive Director / CEO ($7,450) 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 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Terra Hannon — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$2,339 total compensation of comparable organizations → $48,198 $7,450
$6,28210th
$12,11825th
$17,031Median
$25,64775th
$29,00190th
$7,450This org · 19th
p10$6,282
p25$12,118
p50$17,031
p75$25,647
p90$29,001
$7,450

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
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $29,001 2024
Cor Mundi Center For Sacred Music TX$83,397 President And Artistic Director $6,500 $6,282 2024
United Lakes & Trail Riders Association MN$81,106 Gambling Manager $6,971 $6,654 2024
Mountain Home Arts Council Inc ID$83,708 Executive Director $16,294 $17,239 2023
The Shining Stars Project Inc CA$77,600 Chief Executive Officer $19,385 $16,648 2023
The Stage Door Inc UT$87,427 Managing Dir $8,000 $7,909 2024
Americans For The Arts Foundation DC$76,278 President & Ceo $14,898 $13,002 2023
Shakespeare In Clark Park PA$74,437 Producing Artistic Director $4,000 $3,967 2023
Kairos Dance Theater Inc MA$73,305 President $13,960 $12,118 2024
Phoenix Womens Chorus AZ$71,318 Ex Officio $15,500 $14,029 2025
Eicher Arts Center Inc PA$93,230 Coordinator $13,977 $13,862 2023
Casoe Inc MI$68,300 Ceostore Manager $24,000 $25,647 2022
Small Wonder Puppet Theatre Inc NY$97,235 Executive Director $55,215 $48,198 2024
Team Sunshine Performance Corp PA$101,673 Co-artistic $28,280 $27,244 2024
Early Era Collective TX$62,422 Artistic Director $2,351 $2,339 2023
Marigold Arts Development Inc SC$103,128 Ceo $16,900 $17,031 2024
Music From China Inc NY$104,010 Executive Director $28,200 $24,616 2024
Chinese Christian Church Music Institute CA$104,020 Admin $25,500 $21,271 2024
Five Myles Inc NY$113,371 Founder $50,000 $43,646 2024
Wake Forest Community Youth Orchestra NC$115,843 Executive Director (Ex-officio) $25,440 $25,393 2024
Korean American Youth Performing CA$116,512 President $30,000 $25,764 2023

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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted14th

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 (Terra Hannon) 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 (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,450 is reasonable (approximately the 19th 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.