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PeerBasis
Compensation Comparability Determination

Amarillo Opera Inc

Executive Director / CEO

EIN 752253647
TX · NTEE A6A0
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Jane Johnson, Executive Director / CEO ($69,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Jane Johnson — reported title “GENERAL & ARTIST DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,093 total compensation of comparable organizations → $193,578 $69,000
$18,04410th
$45,94925th
$58,487Median
$70,74675th
$91,69790th
$69,000This org · 68th
p10$18,044
p25$45,949
p50$58,487
p75$70,746
p90$91,697
$69,000

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 TX 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
Finger Lakes Opera Inc NY$508,935 Executive Director $51,000 $46,071 2024
Pella Opera House Commission IA$466,464 Executive Director $62,500 $70,433 2023
Tacoma Opera Association Professional Services WA$520,849 General Director $56,500 $50,569 2024
American Opera Projects Inc NY$524,289 Board Member $22,000 $19,874 2024
Opera Festival Of Chicago IL$457,892 Treasurer $9,500 $9,613 2023
Washington National Opera DC$450,793 General Director $50,907 $44,658 2024
Cedar Rapids Opera Theatre IA$450,651 Ex Officio B $66,090 $70,477 2025
Livermore Valley Opera CA$542,305 Director $15,500 $13,775 2023
Lancaster New York Opera House Inc NY$550,899 Executive Di $60,303 $56,083 2023
Claremont Opera House Inc NH$557,679 Executive Director $70,735 $65,294 2024
Charleston Opera Theater Inc SC$424,145 Executive Artistic Directo $8,950 $9,093 2025
The Opera Company Inc TX$568,126 Executive Director $51,371 $52,888 2023
Baltimore Concert Opera Inc MD$413,560 Artistic And General Director $60,547 $56,588 2024
Wichita Grand Opera Inc KS$407,537 General Director $65,743 $73,100 2023
Teatro Grattacielo Inc NY$406,756 General And Artisticc Director $60,000 $54,201 2024
Opera On Tap NY$584,918 Asst. Secretary, Executive & Artistic Director $99,248 $89,655 2024
Opera Louisiane Inc LA$397,792 General Director & Ceo $54,856 $60,385 2024
Landmark Community Theatre Inc CT$591,088 Executive Di $74,561 $71,951 2023
Pocket Opera Inc CA$391,868 General Director $50,400 $44,792 2023
Opera Roanoke VA$380,673 General Dire $63,614 $63,217 2023
Opera On The James VA$349,600 General Director $72,000 $71,551 2023
Nova Center For The Performing Arts MT$335,164 Executive Director $43,417 $45,581 2025
Opera Maine ME$649,947 Executive Director $63,624 $63,690 2024
Opera North NH$659,599 General Dire $50,000 $47,517 2023
Tri-cities Opera Company Inc NY$659,972 General Director $71,383 $66,388 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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.

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 default68th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted64th

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 (Mary Jane Johnson) 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 28 similarly situated organizations (Same NTEE sector (A6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,000 is reasonable (approximately the 68th 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.