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PeerBasis
Compensation Comparability Determination

The Beat Berkeley Performing Arts Inc

Executive Director / CEO

EIN 800268169
CA · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roger L Dillahunty, Executive Director / CEO ($28,789) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Roger L Dillahunty — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $121,468 $28,789
$10,74110th
$25,03825th
$45,571Median
$65,55275th
$78,78790th
$28,789This org · 29th
p10$10,741
p25$25,038
p50$45,571
p75$65,552
p90$78,787
$28,789

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 CA 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
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $13,575 2024
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $69,292 2023
Artcore Inc WY$253,622 Executive Director $19,800 $23,234 2025
Cepa Management Corporation AL$251,818 Executive Di $43,548 $52,921 2024
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $53,479 2023
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $79,849 2024
St Lou Fringe MO$251,434 Executive Dir $64,995 $77,434 2024
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $54,583 2024
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $64,775 2024
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $21,754 2024
Center Stage Dance Studio CA$248,693 President $6,171 $5,994 2024
Encore Performing Arts UT$264,181 Executive Team $7,650 $8,808 2024
Augustana Arts Inc CO$247,305 Executive Director $68,750 $72,242 2025
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $94,715 2024
Theatre Nova MI$266,152 President $39,658 $47,404 2023
The Catamounts Nfp CO$245,928 Artistic Director $26,725 $28,825 2024
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $65,628 2024
Spotlight Performing Arts Center UT$266,526 President $60,000 $71,116 2023
Puerto Rican Folkloric Dance Inc TX$244,940 Executive & Artistic Director $55,125 $63,859 2023
Theatre Philadelphia PA$244,133 Former Exec $50,043 $57,793 2023
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $10,676 2024
Summertrios Inc NJ$268,459 Director Eme $2,800 $2,812 2024
South Side Suzuki Cooperative IL$269,849 President & $67,648 $77,019 2023
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $18,000 2023
Road Show Inc IL$272,738 Executive Director $42,220 $46,690 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default29th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted29th

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 (Roger L Dillahunty) 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 143 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,789 is reasonable (approximately the 29th 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.