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PeerBasis
Compensation Comparability Determination

Auburn State Theatre Incorporated

Executive Director / CEO

EIN 680477472
CA · NTEE A61
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Colleen Sands, Executive Director / CEO ($34,220) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$278 total compensation of comparable organizations → $102,252 $34,220
$22,84010th
$35,80025th
$65,437Median
$80,40375th
$92,86490th
$34,220This org · 22nd
p10$22,840
p25$35,800
p50$65,437
p75$80,403
p90$92,864
$34,220

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Southeast Community Cultural Center IncGA $377,395$50,200 990
The Lyric Council IncVA $376,411$49,381 990
Sacramento Comedy SpotCA $375,894$68,141 990
Lucas Theatre For The Arts IncGA $382,223$26,895 990
Berkeley Art Center AssociationCA $368,725$67,856 990
Bas Melech Performing Arts Center IncMD $367,473$92,963 990
Open Eye TheatreMN $388,300$92,839 990
Knox Partnership For Arts AndOH $364,326$70,354 990
Gunston Hall FoundationVA $359,689$33,644 990
Horton Plaza Theatres FoundationCA $356,435$79,037 990
Playhouse 46 IncNY $353,103$71,883 990
Bradford Creative And PerformingPA $351,455$74,667 990
Theater Alliance Of Washington DcDC $421,630$36,448 990
Partners For The PacOR $330,400$15,068 990
Methuen Memorial Music Hall IncMA $426,660$80,115 990
Pentangle Council On The ArtsVT $428,698$78,694 990
Andre Cailloux Center For Performing ArtsLA $326,581$16,034 990
Links Hall IncIL $429,725$86,454 990
The Paramount Theater Foundation InVA $320,462$30,725 990
Albedo Arts Community IncCA $317,131$35,800 990
Hancock County Auditorium AssociatesME $443,154$83,420 990
Dc Theater Arts CollaborativeDC $311,873$46,314 990
Artspace IncCA $310,369$56,528 990
Arca Images IncFL $446,523$80,403 990
Inner Arbor Trust IncMD $448,267$66,681 990

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 CA 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 default22nd
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted16th

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 (Colleen Sands) 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 49 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,220 is reasonable (approximately the 22nd 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). 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.