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PeerBasis
Compensation Comparability Determination

Arts Live Theatre Inc

Executive Director / CEO

EIN 710599469
AR · NTEE A620
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Smith, Executive Director / CEO ($42,760) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Smith — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $125,739 $42,760
$5,60510th
$15,01925th
$27,225Median
$45,01175th
$65,72090th
$42,760This org · 72nd
p10$5,605
p25$15,019
p50$27,225
p75$45,011
p90$65,720
$42,760

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 AR 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
Nrithya Sangeeth IL$206,990 Officer $90,000 $81,041 2023
Eryc Taylor Dance Incorporated NY$205,752 President $24,700 $20,443 2023
Edge School Of The Arts Dance Legacy Inc NY$204,650 Director $80,000 $66,212 2023
Leap Of Faith Arts Ministries IL$204,024 Director $18,819 $16,946 2023
Huntington Dance Theatre Ltd WV$203,908 Studio Director $11,600 $11,174 2024
Traffic Jam Inc IL$210,150 President $9,895 $8,654 2024
Heart Of Dance MN$212,823 Interim Executive Director $47,878 $42,088 2024
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $28,821 2025
Black Label Movement MN$216,725 President $13,327 $11,413 2025
Pack Dance MO$216,838 Executive Director $84,078 $79,224 2024
New Dialect TN$217,297 Director $44,375 $42,723 2023
Miami Dance Futures Inc FL$217,941 President $4,560 $3,924 2023
Ballet Des Ameriques School & Company Inc NY$195,967 Pres/exec Director $33,866 $27,225 2024
Bach Dancing & Dynamite Society Of Wisconsin Inc WI$218,705 Executive Director $51,420 $47,775 2024
Homestead Youth Arts Center Inc FL$219,882 President $29,500 $24,655 2024
Issaquah Dance Theatre Ensemble WA$220,686 Artistic Dir $103,462 $82,408 2024
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $9,679 2024
Fist & Heel Performance Group NY$191,790 Executive Director $35,800 $28,780 2024
Dance Masters Of New England Chapter 5 Inc MA$222,168 President $1,000 $799 2024
Keigwin And Company Inc NY$190,606 Executive Di $51,458 $42,589 2023
Namah Ensemble Inc CA$223,420 Director/pre $23,000 $17,669 2024
Tl Tango Lovers Organization Inc FL$223,495 Coo $21,600 $18,585 2023
Sb Dance UT$223,976 Executive Dir. $42,500 $38,697 2024
Mdsa Foundation TX$224,425 President $1,080 $990 2023
Happendance Inc MI$225,566 Executive Director $35,892 $33,932 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default72nd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted72nd

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 (Mark Smith) 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 99 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,760 is reasonable (approximately the 72nd 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.