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PeerBasis
Compensation Comparability Determination

Manitou Art Theatre

Executive Director / CEO

EIN 743261678
CO · NTEE A65
FY ending 2023-06-30
June 10, 2026

This analysis benchmarks the total compensation of Jim Jackson, Executive Director / CEO ($39,234) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$702 total compensation of comparable organizations → $133,883 $39,234
$9,90310th
$24,72825th
$43,689Median
$60,44375th
$74,24290th
$39,234This org · 43rd
p10$9,903
p25$24,728
p50$43,689
p75$60,443
p90$74,242
$39,234

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 CO 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
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,523 2023
Youth Performance Company MN$357,276 Managing Director $76,470 $76,541 2024
Wimberley Players Inc TX$357,953 Technical Director $52,824 $55,107 2023
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $63,831 2023
Scoundrel And Scamp Theatre Inc AZ$352,459 Artistic Dir $9,750 $9,498 2024
Centerstage Theatre Company CO$359,823 Board Member $1,200 $1,166 2024
New Art City Theatre CA$352,132 Founder/arti $23,500 $20,556 2024
Rorschach Theatre DC$360,105 Board Of Directors And Co-artistic Director $61,231 $54,428 2024
Hope Stone Inc TX$351,828 Founder & President $70,000 $70,930 2024
Centerstage Theatre WA$351,431 Executive Director $53,440 $49,897 2023
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $44,797 2023
Filament Theatre Ensemble Nfp IL$347,996 Ex Officio $46,875 $48,060 2023
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $18,204 2023
North American Cultural Laboratory NY$347,461 Executive Di $45,013 $41,203 2024
Parkway Playhouse Of Burnsville NC$365,272 Exc Director $31,607 $33,082 2024
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $14,646 2024
Prime Stage PA$365,478 Treasurer $7,600 $7,904 2023
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $64,881 2024
Capital City Theatre WI$365,982 Managing Director/director $43,652 $47,544 2023
Musiqa TX$345,649 Executive Director $53,100 $55,394 2023
Developing Artists Theaters Company Inc NY$344,610 Executive Dir. $74,833 $68,498 2024
Richmond Shakespeare VA$367,435 Managing Director $60,000 $60,417 2023
Barebones Productions Inc PA$343,995 Artistic Dir $50,000 $50,509 2024
Theatre Forty CA$343,128 Secretary $61,354 $52,283 2025
Spotlight Youth Theatre AZ$368,952 Managing Director $11,050 $11,083 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted43rd

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 (Jim Jackson) 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 10, 2026, comparing compensation against 313 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,234 is reasonable (approximately the 43rd 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 10, 2026.