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PeerBasis
Compensation Comparability Determination

Germantown Community Theatre Inc

Executive Director / CEO

EIN 620903617
TN · NTEE A650
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marques Brown, Executive Director / CEO ($53,420) against every comparable organization that fit the selection criteria — 305 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Marques Brown — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

305 organizations qualified on sector, size, and geography 305 within the band form the benchmarked peer set.

Distribution of comparable compensation

$677 total compensation of comparable organizations → $129,066 $53,420
$8,95710th
$23,28625th
$39,720Median
$56,23275th
$69,93390th
$53,420This org · 71st
p10$8,957
p25$23,286
p50$39,720
p75$56,232
p90$69,933
$53,420

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 TN 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
Musical Youth Artist Repertory Theatre CA$332,871 President $75,955 $65,940 2023
Kidz Konnection Inc CT$333,085 President $50,833 $45,343 2025
Theatre With A Twist Inc MA$333,118 Director $43,569 $38,233 2024
Los Angeles Theatresports CA$333,547 Board Member $780 $677 2023
Merely Players CO$333,603 Member $1,000 $936 2024
Playpenn Inc PA$331,512 Artistic Dir $88,952 $86,624 2024
North Carolina Theatre Conference NC$334,224 Executive Director $108,150 $106,311 2025
Umpqua Actors Community Theatre OR$331,066 Executive Director $64,477 $58,471 2024
Master Arts Theatre MI$331,057 Artistic Dir $37,693 $37,992 2024
Longview Act TX$330,966 Executive Director $60,108 $58,715 2024
Fairbanks Drama Association AK$334,859 Executive Director $86,120 $78,329 2025
Chicago Latino Theater Alliance IL$335,630 Executive Di $113,866 $106,498 2025
Theatre Rhinoceros Inc CA$336,121 Executive Dir. $78,500 $64,487 2025
The Paper Bag Players Inc NY$336,631 Executive Di $20,576 $18,156 2024
Childrens Musical Theatreworks Inc CA$336,869 Executive Dir. $12,000 $10,119 2024
Theatre Puget Sound WA$337,152 Executive Director $83,160 $74,853 2023
Acting Out Theater Company Inc MA$337,474 President/tr $39,000 $34,223 2024
Mile High Youth Theatre Inc CO$337,898 Executive Director $55,042 $50,211 2025
Coho Productions Inc OR$327,779 Managing Dir $40,000 $36,274 2024
Glass Half Full Theatre TX$338,468 Co-producing Artistic Director $42,696 $41,707 2024
Jean Shelton Foundation CA$338,712 Executive Director $15,000 $12,649 2024
The Winterset Iowa Theater IA$340,600 President $5,000 $5,346 2024
30 By Ninety Theatre Inc LA$341,146 Treasurer $36,000 $38,711 2024
Redtwist Theatre IL$342,425 Artist Director $14,805 $14,214 2024
Theatre Forty CA$343,128 Secretary $61,354 $50,402 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default71st
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted71st

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 (Marques Brown) 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 305 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,420 is reasonable (approximately the 71st 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.