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PeerBasis
Compensation Comparability Determination

Pioneer School Of Drama

Executive Director / CEO

EIN 610662959
KY · NTEE A6E0
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Henson, Executive Director / CEO ($20,800) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heather Henson — reported title “CO-PRESIDENT/MANAGING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,796 total compensation of comparable organizations → $123,840 $20,800
$29,78210th
$43,00925th
$53,471Median
$66,27775th
$93,29590th
$20,800This org · 6th
p10$29,782
p25$43,009
p50$53,471
p75$66,277
p90$93,295
$20,800

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 KY 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
Young Actors Theater Inc CA$476,689 Executive Director $67,981 $56,252 2023
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $34,485 2024
Csehy Summer School Of Music PA$455,372 Executive Director $62,237 $57,769 2024
Wirth Center For The Performing Art MN$486,629 Executive Di $48,000 $43,009 2025
Summerbella CA$449,043 Trustee $24,000 $19,290 2024
Pan American Dance Foundation Inc NY$496,732 Vice - President $28,800 $24,223 2024
Community Music School NY$498,574 Executive Director $61,750 $53,471 2023
Gabriela Lena Frank Creative CA$442,499 President $121,801 $100,787 2023
Bronx School For Music Inc NY$501,301 President $59,044 $51,127 2023
Christian Youth Theater Fredericksburg VA$505,159 Director $55,935 $50,269 2024
Portland Actors Conservatory OR$433,940 Board Member $60,123 $53,504 2023
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $30,307 2023
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $51,947 2024
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $43,219 2024
Ascendance Pole And Aerial Arts WA$534,703 Vice Preside $64,769 $55,568 2023
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $68,343 2024
Coro De Ninos De San Juan PR$550,163 Administrator $28,800 $29,651 2023
Community Music School Inc NC$550,768 Executive Director $94,750 $91,125 2024
Claude Mcneal's Musical Theatre Training IN$556,577 President And Ceo $73,000 $71,654 2024
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $33,235 2025
Ali Akbar College Of Music CA$377,532 President $39,386 $32,590 2023
The Center For Theater Arts PA$568,090 Executive Di $133,419 $123,840 2024
Artsup La CA$576,170 Executive Director $75,000 $60,280 2024
Middlebury Community Music Center VT$580,279 Executive Di $113,767 $109,731 2023
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $45,551 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default6th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Heather Henson) 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 33 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,800 is reasonable (approximately the 6th 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.