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PeerBasis
Compensation Comparability Determination

Urban Music Theatre Inc

Executive Director / CEO

EIN 753233688
IN · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Trina Dingle, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Trina Dingle — reported title “EXECUTIVE DIRECTOR/VICE CHAIRMAN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $120,632 $40,000
$13,39410th
$28,46625th
$49,996Median
$62,17875th
$85,99190th
$40,000This org · 38th
p10$13,394
p25$28,466
p50$49,996
p75$62,178
p90$85,991
$40,000

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 IN 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
Portland Taiko OR$430,188 Board Member $1,025 $903 2024
Cincinnati Children's Choir OH$431,289 Executive Director $44,425 $43,469 2025
Katia And Company Inc CA$427,041 President $1,800 $1,517 2023
Conundrum Theatre Company Inc CA$424,860 Executive Direc $88,720 $72,646 2024
Roshni CO$423,743 Executive/artistic Director $99,000 $90,018 2024
Marquee Youth Stage IL$439,452 Executive Dir. $61,154 $57,011 2024
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $96,453 2023
Theater Reaching Young People & Schools MO$417,834 Executive Artistic Director $45,000 $45,196 2024
Mondo Bizarro Productions LA$414,694 Executive Director $7,000 $7,525 2023
Music Export Memphis TN$412,991 Executive Director. $90,857 $90,562 2024
Basque Foundation Inc ID$448,587 Secretary/tr $13,071 $13,575 2023
Luminary Arts Corporation CA$410,560 President $60,331 $49,401 2024
Child Hope International CA$410,405 Executive Director $94,738 $77,574 2024
Linton Incorporated OH$407,275 Executive Director $65,291 $67,513 2023
Gilmer Arts & Heritage Association GA$406,349 Excutive Director $48,000 $45,766 2024
Riverside Arts Center Foundation Inc MI$405,796 Executive Dir. $88,580 $86,699 2024
Hot House West UT$402,831 Executive Di $22,936 $22,260 2024
Beaches Fine Arts Series Inc FL$401,211 Executive Di $81,764 $70,959 2025
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $28,503 2025
New York Mills Arts Retreat MN$395,859 Exec Directo $46,833 $45,178 2023
Celebration Arts CA$392,684 Executive Director $32,083 $26,270 2024
Steel River Playhouse Inc PA$392,567 Artistic Dir $25,000 $24,339 2023
Bitterroot Performing Arts Council Inc MT$468,455 Executive Dir. $21,376 $21,287 2025
No Surf House OH$389,127 President $22,000 $22,096 2024
The Gilbert Theater Inc NC$388,639 Artistic Director $24,000 $23,515 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default38th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted38th

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 (Trina Dingle) 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 138 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 38th 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.