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PeerBasis
Compensation Comparability Determination

Professional Theatre And Dance

Executive Director / CEO

EIN 800714818
IL · NTEE A60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Jones, Executive Director / CEO ($50,112) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Jones — reported title “ARTISTIC DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $109,181 $50,112
$8,16510th
$21,58925th
$42,048Median
$60,61275th
$73,51190th
$50,112This org · 61st
p10$8,165
p25$21,589
p50$42,048
p75$60,612
p90$73,511
$50,112

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 IL 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
Cerimon House OR$233,601 Artistic Director $88,269 $88,114 2023
Pegasus Musical Society TX$233,365 Artistic Director $51,000 $53,265 2024
Columbia Basin Allied Arts WA$231,970 Executive Di $40,126 $37,509 2024
Detroit Puppet Company MI$237,682 Board Member $30,727 $33,114 2024
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $16,160 2025
Dramaworks A Ca Nonprofit Benefit Corp CA$239,759 Vice President $18,000 $16,708 2023
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $24,052 2024
Theatre Philadelphia PA$244,133 Former Exec $50,043 $53,643 2023
Collide TX$224,510 Artistic Dir $47,000 $49,088 2024
Puerto Rican Folkloric Dance Inc TX$244,940 Executive & Artistic Director $55,125 $59,274 2023
Resonance Works PA$223,259 Board Member $600 $625 2024
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $47,531 2023
Mosaic Steel Orchestra VA$222,867 President $70,763 $73,444 2023
The Catamounts Nfp CO$245,928 Artistic Director $26,725 $26,756 2024
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $12,476 2023
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $94,513 2023
Augustana Arts Inc CO$247,305 Executive Director $68,750 $67,055 2025
Base Academy Of Music MO$220,833 Executive Director $29,692 $32,835 2024
Center Stage Dance Studio CA$248,693 President $6,171 $5,563 2024
Corrib Theatre OR$219,389 Managing Director $63,358 $63,246 2023
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $50,664 2024
St Lou Fringe MO$251,434 Executive Dir $64,995 $71,875 2024
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $49,639 2023
Cepa Management Corporation AL$251,818 Executive Di $43,548 $49,120 2024
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $8,653 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default61st
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted61st

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 (Michael Jones) 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 130 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,112 is reasonable (approximately the 61st 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.