Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Kitchen Dog Theater

Executive Director / CEO

EIN 752363639
TX · NTEE A65M
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tim Johnson, Executive Director / CEO ($47,500) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tim Johnson — reported title “MANAGING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,565 total compensation of comparable organizations → $67,992 $47,500
$14,53710th
$27,66625th
$41,471Median
$52,96275th
$64,46990th
$47,500This org · 63rd
p10$14,537
p25$27,666
p50$41,471
p75$52,962
p90$64,469
$47,500

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
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $36,366 2024
Cactus Pear Music Festival TX$284,917 Executive Dir. $69,333 $67,344 2024
Soul Rep Theatre Company TX$289,722 Producton $26,854 $25,411 2025
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $29,921 2024
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $45,510 2023
Paris Community Theater TX$295,327 President $4,700 $4,565 2024
Second Thought Theatre TX$309,488 Executive Director $33,500 $32,539 2024
Rover Dramawerks TX$234,222 Executive Director $19,000 $18,455 2024
Teatro Hispano De Dallas TX$317,399 Executive Director $63,750 $63,750 2023
Stolen Shakespeare Guild TX$319,631 Executive Di $48,166 $46,784 2024
Longview Act TX$330,966 Executive Director $60,108 $58,384 2024
Glass Half Full Theatre TX$338,468 Co-producing Artistic Director $42,696 $41,471 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $16,796 2025
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,500 2023
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $33,120 2025
Musiqa TX$345,649 Executive Director $53,100 $53,100 2023
Hope Stone Inc TX$351,828 Founder & President $70,000 $67,992 2024
Wimberley Players Inc TX$357,953 Technical Director $52,824 $52,824 2023
Island Star Performances Inc TX$376,544 Vice President $50,441 $48,994 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted63rd

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 (Tim 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 19 similarly situated organizations (Same NTEE sector (A65) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,500 is reasonable (approximately the 63rd 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.