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PeerBasis
Compensation Comparability Determination

Jaks Youth Theatre Company

Executive Director / CEO

EIN 800627153
UT · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Wilhelm, Executive Director / CEO ($4,500) 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 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

$332 total compensation of comparable organizations → $112,470 $4,500
$1,72910th
$7,00925th
$13,130Median
$20,39775th
$72,92190th
$4,500This org · 21st
p10$1,729
p25$7,009
p50$13,130
p75$20,397
p90$72,921
$4,500

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

OrganizationStateTotal revenueTotal compSource
Not So Common Players IncNY $80,724$1,715 990
Project Y Theatre IncNY $81,374$3,752 990
Central Stage Theatre Of County KitsapWA $85,801$10,624 990
Playing On Air IncNY $71,866$53,540 990
Apples And Oranges Arts IncCA $90,438$112,470 990
Prime ProductionsMN $90,454$7,033 990
Ardmore Little Theatre IncOK $70,420$16,817 990
Towne Street TheatreCA $69,090$8,195 990
Stage Aurora Theatrical Company IncFL $95,085$15,053 990
Acting NaturallyPA $95,376$13,130 990
The Palmetto OperaSC $95,977$1,733 990
Reach Youth & Family TheatreIA $61,765$6,984 990
A Call To ConscienceMO $58,342$9,935 990
Salvage Vanguard TheaterTX $107,275$63,138 990
Denizen Theatre IncNY $110,746$17,134 990
Chambersburg Community Theatre IncPA $111,852$23,660 990
ExitheatreCA $113,764$14,371 990
Aquila Theatre CompanyNY $115,626$112,052 990
Mud Creek Players IncIN $117,062$332 990

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 UT 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (Jill Wilhelm) 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), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 21st 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.