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PeerBasis
Compensation Comparability Determination

Pegasus Musical Society

Executive Director / CEO

EIN 752312993
TX · NTEE A60M
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Grover Wilkins, Executive Director / CEO ($51,000) against every comparable organization that fit the selection criteria — 128 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Grover Wilkins — reported title “ARTISTIC DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

128 organizations qualified on sector, size, and geography 128 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $104,538 $51,000
$7,80110th
$20,71525th
$40,260Median
$58,22575th
$70,51490th
$51,000This org · 67th
p10$7,801
p25$20,715
p50$40,260
p75$58,225
p90$70,514
$51,000

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
Cerimon House OR$233,601 Artistic Director $88,269 $84,366 2023
Professional Theatre And Dance IL$234,365 Artistic Dir $50,112 $47,981 2025
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $35,914 2024
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $15,473 2025
Detroit Puppet Company MI$237,682 Board Member $30,727 $31,706 2024
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $15,997 2023
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $23,030 2024
Collide TX$224,510 Artistic Dir $47,000 $47,000 2024
Resonance Works PA$223,259 Board Member $600 $598 2024
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $45,510 2023
Mosaic Steel Orchestra VA$222,867 President $70,763 $70,321 2023
Theatre Philadelphia PA$244,133 Former Exec $50,043 $51,362 2023
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $11,946 2023
Puerto Rican Folkloric Dance Inc TX$244,940 Executive & Artistic Director $55,125 $56,753 2023
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $90,495 2023
Base Academy Of Music MO$220,833 Executive Director $29,692 $31,439 2024
The Catamounts Nfp CO$245,928 Artistic Director $26,725 $25,618 2024
Augustana Arts Inc CO$247,305 Executive Director $68,750 $64,204 2025
Corrib Theatre OR$219,389 Managing Director $63,358 $60,556 2023
Center Stage Dance Studio CA$248,693 President $6,171 $5,327 2024
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $8,284 2023
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $48,510 2024
Bruka Theater Of The Sierra Inc NV$215,521 Executive Director $28,620 $29,526 2023
St Lou Fringe MO$251,434 Executive Dir $64,995 $68,818 2024
Steel City Improv Theater PA$215,164 Interim Executive Director $60,370 $61,962 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 default67th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted66th

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 (Grover Wilkins) 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 128 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,000 is reasonable (approximately the 67th 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.