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PeerBasis
Compensation Comparability Determination

Abilene Performing Arts Company Inc

Executive Director / CEO

EIN 752822456
TX · NTEE A61
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Lanie Westman, Executive Director / CEO ($42,230) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lanie Westman — reported title “EXECUTIVE DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $88,267 $42,230
$8,86710th
$17,30025th
$36,430Median
$60,63675th
$80,97990th
$42,230This org · 62nd
p10$8,867
p25$17,300
p50$36,430
p75$60,636
p90$80,979
$42,230

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
Arts Center Task Force WA$220,960 Executive Director $39,654 $36,430 2024
The Jazz Bakery Performance Space CA$217,004 Pres./artistic Director $45,780 $40,564 2024
Contemporary Performing Arts Of Chattanooga Inc TN$224,762 Secretary $1,300 $1,402 2024
Pennsport School Of Dance PA$215,006 Co- Executive Director $10,000 $10,535 2023
Chapin Community Theatre Inc SC$225,393 Artistic Director $12,867 $13,774 2024
Minden Opera House Inc NE$225,793 Executive Di $56,392 $62,238 2024
Joseph Avenue Arts And Culture NY$213,744 Executive Director $79,735 $72,028 2025
Hudson Riverfront NJ$207,103 President/executive Direct $91,163 $83,521 2024
Bigfork Center For The Performing MT$206,454 Executive Di $11,125 $12,669 2023
Miller Beach Arts & Creative District Cdc IN$234,484 Executive Director $44,000 $46,386 2025
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,958 2024
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $60,666 2024
Venetian Arts Society Inc FL$200,256 Executive Director $14,400 $13,881 2024
Harford Ballet Company Inc MD$196,465 Executive Di $29,000 $27,821 2024
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $31,694 2024
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,193 2024
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $22,926 2024
Deertrees Theatre Limited ME$257,564 Director $30,501 $31,340 2024
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $52,075 2023
Visionbox Studio CO$266,323 Executive Director $83,827 $82,481 2024
Continuing The Legacy Dance Foundation NV$274,112 President $61,710 $63,474 2024
Legacy Theater Foundation Inc IL$274,435 Executive Director $231 $240 2023
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $41,751 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $78,676 2024
Partnership For The Performing Arts CA$161,746 Treasurer $24,000 $20,718 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2025 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 default62nd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted59th

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 (Lanie Westman) 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 39 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,230 is reasonable (approximately the 62nd 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.