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PeerBasis
Compensation Comparability Determination

Rosendale Theatre Collective Inc

Executive Director / CEO

EIN 800537659
NY · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert M Leitner, Executive Director / CEO ($59,499) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $102,954 $59,499
$6,79510th
$16,16625th
$40,922Median
$58,72175th
$79,54090th
$59,499This org · 75th
p10$6,795
p25$16,166
p50$40,922
p75$58,721
p90$79,540
$59,499

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Boundless Theatre Company IncNY $306,353$16,331 990
Theater For Personal Growth IncNY $306,579$95,500 990
New York City Players IncNY $296,648$102,954 990
Bond Street Theatre Coalition LtdNY $295,067$31,200 990
Theatre Lab IncNY $310,477$21,000 990
Musical Theatre Factory IncNY $313,462$51,477 990
Pulse Ensemble Theatre IncNY $278,685$6,795 990
The Movement Theatre Company IncNY $274,101$67,980 990
National Queer TheaterNY $273,780$40,922 990
Stageworks On The Hudson IncNY $272,369$33,375 990
Mohawk Valley Center For The Arts IncNY $269,570$47,315 990
The Paper Bag Players IncNY $336,631$20,576 990
Franklin Stock CompanyNY $266,791$51,477 990
Chinese Theatre Works IncNY $262,698$46,063 990
Noor Theatre IncNY $262,003$12,500 990
Developing Artists Theaters Company IncNY $344,610$74,833 990
Labyrinth IncNY $346,568$16,000 990
North American Cultural LaboratoryNY $347,461$45,013 990
Broken Box Mime TheaterNY $248,740$79,540 990
The Children's Theatre Company IncNY $356,467$4,942 990
Poetry Society Of New York IncNY $248,150$48,700 990
New York Neo-futuristsNY $358,046$69,735 990
New York Theatre Barn IncorporatedNY $245,252$5,560 990
Notch Theatre CompanyNY $245,219$50,000 990
Soho Think Tank IncNY $362,005$48,940 990

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 NY 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 default75th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted75th

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 (Robert M Leitner) 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 51 similarly situated organizations (Same NTEE sector (A65) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,499 is reasonable (approximately the 75th 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). 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.