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PeerBasis
Compensation Comparability Determination

Highlands Little Theatre Inc

Executive Director / CEO

EIN 592189790
FL · NTEE A650
FY ending 2024-08-31
June 10, 2026

This analysis benchmarks the total compensation of Vanessa Logsdon, Executive Director / CEO ($40,766) against every comparable organization that fit the selection criteria — 329 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$738 total compensation of comparable organizations → $147,602 $40,766
$12,11410th
$30,27225th
$51,307Median
$68,18175th
$85,54090th
$40,766This org · 35th
p10$12,114
p25$30,272
p50$51,307
p75$68,181
p90$85,540
$40,766

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 FL 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
Capital Fringe Inc DC$426,671 Presidentsecretary $108,156 $101,030 2024
South Orange County Community Theatre CA$426,433 President $9,000 $8,059 2025
On Stage Inc MA$428,531 Artistic Director $60,562 $56,438 2025
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $25,009 2024
Lubbock Moonlight Musicals Inc TX$425,007 Founder & Ar $12,000 $13,155 2023
The Theatre Of The Emerging American NY$429,983 Producing Director $44,645 $44,213 2023
Shakespeare By The Sea CA$431,335 Board Member $59,626 $54,807 2024
Timothy Mooney Repertory Theatre MI$422,982 President And Executive Direc $51,000 $56,035 2024
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $20,874 2024
Cyt Tri-valley Inc CA$433,816 Managing Director $40,455 $37,186 2024
Francis Wilson Playhouse Inc FL$421,112 1st Vp $8,200 $7,989 2025
Rising Youth Theatre AZ$419,761 Producing Artistic Collaborator $43,560 $45,912 2023
Community Theater Inc AL$419,548 Board Member $36,398 $41,858 2024
Time & Space Limited Theatre Company Inc NY$419,361 Secretary/treasurer $40,810 $39,255 2024
Bay Community Theatre Organization MI$435,678 General Manager $105,000 $115,366 2024
Silicon Valley Shakespeare CA$435,774 Executive Director $40,000 $37,853 2023
Center Stage Theatrical Productions CA$419,146 Artistic Dir $66,687 $61,298 2024
The Actors Conservatory Theatre TX$435,935 General Production Manager $50,000 $54,813 2023
Puppet Co MD$417,430 Executive Director $55,000 $54,736 2024
Gas Lamp Inc NJ$417,322 Artistic Director $30,058 $28,568 2024
Very Merry Theatre VT$437,977 Executive Director $41,428 $44,387 2024
Ojai Playwrights Conference CA$439,363 Managing Director $40,000 $36,767 2024
The 24 Hour Company NY$414,726 Artistic Dir $58,034 $57,471 2023
The Point Theater Inc IN$414,473 Artistic Dir $68,462 $76,853 2024
Squonk Opera Inc PA$440,506 Co-executive Director/secretary $87,000 $92,354 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default35th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted35th

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 (Vanessa Logsdon) 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 10, 2026, comparing compensation against 329 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,766 is reasonable (approximately the 35th 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 10, 2026.