Executive Director / CEO
This analysis benchmarks the total compensation of S Denise Oneal, Executive Director / CEO ($5,500) against every comparable organization that fit the selection criteria — 202 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations
Benchmarked executive: S Denise Oneal — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.
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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| North Street Playhouse Inc | VA | $202,483 | Artistic Dir | $20,800 | $19,501 | 2024 |
| Matheatre Corporation | WY | $203,072 | President | $18,130 | $18,851 | 2024 |
| Pittsburgh International Classic Theatre | PA | $200,248 | Artistic Director | $36,222 | $34,171 | 2025 |
| Christian Performance Theatre Inc | KS | $200,199 | Artistic Dir | $9,499 | $10,259 | 2023 |
| Spinning Tree Theatre | MO | $200,081 | Ex-officio | $35,845 | $36,865 | 2024 |
| Delaware Children's Theatre Ltd | DE | $199,891 | Vice President | $30,000 | $29,366 | 2023 |
| Classical Theatre Company | TX | $199,643 | Executive Artistic Director, Treasurer | $35,000 | $33,120 | 2025 |
| St Marys Childrens Theatre Inc | GA | $204,728 | Executive Dir. | $9,583 | $9,356 | 2024 |
| St John Community Theatre | LA | $204,923 | Managing Director | $14,033 | $15,447 | 2023 |
| Black Repertory Theatre Of Kansas City | MO | $204,948 | President Emeritus/ Executive Artistic Director/founder | $51,416 | $52,879 | 2024 |
| What A Do Theatre | MI | $198,941 | Executive Di | $53,109 | $51,857 | 2025 |
| Lynnville Area Arts Association Inc | TN | $198,597 | Executive Director | $16,900 | $17,759 | 2023 |
| Bright Lights Theatre | TX | $205,508 | President And Exec Dir | $17,750 | $16,796 | 2025 |
| Dandylyon Drama | WA | $205,579 | Artistic Director | $31,973 | $27,796 | 2024 |
| Fort Totten Little Theater Company | ND | $198,130 | President | $1,500 | $1,646 | 2023 |
| Saltworks Theatre Company | PA | $206,405 | Executive Director | $71,749 | $69,477 | 2024 |
| Evergreen Players Inc | CO | $207,078 | Executive Director | $58,055 | $55,650 | 2023 |
| Restoration Stage Inc | MD | $207,234 | Executive Dir | $50,098 | $46,822 | 2023 |
| Lakewood Community Players | WA | $196,531 | Producing Artistic Director | $4,928 | $4,284 | 2024 |
| Enlightened Theatrics | OR | $195,716 | Executive Director | $65,000 | $60,344 | 2023 |
| Bandit Theater | WA | $195,227 | Executiveartistic Director | $57,991 | $51,904 | 2023 |
| Asbury Park Theater Company | NJ | $208,816 | Executive Director | $24,324 | $21,088 | 2024 |
| Lunchtime Productions | CA | $209,049 | Executive Dir. | $42,834 | $36,976 | 2023 |
| Story Theater Company | IA | $209,154 | President | $2,635 | $2,801 | 2024 |
| Alton Little Theater Incorporated | IL | $194,676 | Executive Director | $36,050 | $34,414 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.
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 TX 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 13th |
| Total compensation (D + F), as reported (no adjustments) | 13th |
| Reportable pay only (column D), adjusted | 13th |
| All sources (D + E + F), adjusted | 12th |
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.
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
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.