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PeerBasis
Compensation Comparability Determination

Young Actors Theater Inc

Executive Director / CEO

EIN 731669410
CA · NTEE A6E
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristina Petrea, Executive Director / CEO ($67,981) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,839 total compensation of comparable organizations → $149,661 $67,981
$28,99010th
$46,82625th
$64,619Median
$81,34575th
$112,09190th
$67,981This org · 60th
p10$28,990
p25$46,826
p50$64,619
p75$81,345
p90$112,091
$67,981

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Pioneer School Of Drama KY$470,967 Co-president/managing Director $20,800 $25,137 2024
Wirth Center For The Performing Art MN$486,629 Executive Di $48,000 $51,976 2025
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $41,675 2024
Pan American Dance Foundation Inc NY$496,732 Vice - President $28,800 $29,274 2024
Csehy Summer School Of Music PA$455,372 Executive Director $62,237 $69,813 2024
Community Music School NY$498,574 Executive Director $61,750 $64,619 2023
Bronx School For Music Inc NY$501,301 President $59,044 $61,788 2023
Summerbella CA$449,043 Trustee $24,000 $23,311 2024
Christian Youth Theater Fredericksburg VA$505,159 Director $55,935 $60,750 2024
Gabriela Lena Frank Creative CA$442,499 President $121,801 $121,801 2023
Portland Actors Conservatory OR$433,940 Board Member $60,123 $64,660 2023
Ascendance Pole And Aerial Arts WA$534,703 Vice Preside $64,769 $67,155 2023
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $36,626 2023
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $62,778 2024
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $52,230 2024
Coro De Ninos De San Juan PR$550,163 Administrator $28,800 $28,800 2023
Community Music School Inc NC$550,768 Executive Director $94,750 $110,125 2024
Claude Mcneal's Musical Theatre Training IN$556,577 President And Ceo $73,000 $86,595 2024
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $82,593 2024
The Center For Theater Arts PA$568,090 Executive Di $133,419 $149,661 2024
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $40,165 2025
Ali Akbar College Of Music CA$377,532 President $39,386 $39,386 2023
Artsup La CA$576,170 Executive Director $75,000 $72,848 2024
Middlebury Community Music Center VT$580,279 Executive Di $113,767 $132,610 2023
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $55,048 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 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 default60th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted60th

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 (Kristina Petrea) 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 35 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,981 is reasonable (approximately the 60th 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.