Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Elizabeth Youth Theater Ensemble

Executive Director / CEO

EIN 800948665
NJ · NTEE A65
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Theodore Perkins, Executive Director / CEO ($50,700) against every comparable organization that fit the selection criteria — 293 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Theodore Perkins — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

293 organizations qualified on sector, size, and geography 293 within the band form the benchmarked peer set.

Distribution of comparable compensation

$797 total compensation of comparable organizations → $151,949 $50,700
$6,66510th
$20,22425th
$40,989Median
$61,39775th
$74,52190th
$50,700This org · 62nd
p10$6,665
p25$20,224
p50$40,989
p75$61,397
p90$74,521
$50,700

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 NJ 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
The Movement Theatre Company Inc NY$274,101 President $67,980 $70,622 2024
Lower Bottom Playaz Inc CA$273,901 Executive Director $111,275 $113,729 2023
National Queer Theater NY$273,780 Director $39,748 $42,512 2023
River West Theatre Inc IN$273,633 Producing Di $27,692 $33,574 2024
The Whitney Players Inc CT$275,173 Vice-president $16,200 $17,012 2025
Kitchen Dog Theater TX$272,394 Managing Director $47,500 $56,239 2023
Stageworks On The Hudson Inc NY$272,369 Exec. Artist $32,417 $34,672 2023
Stevie Rays Theatre Company MN$272,086 Executive Director $72,080 $81,882 2024
Revival Theatre Company IA$276,486 Co-founder $6,000 $7,776 2023
The Roots And Wings Project CA$270,111 President $20,000 $19,854 2024
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $49,154 2025
Pulse Ensemble Theatre Inc NY$278,685 President $6,600 $7,059 2023
Invictus Theatre IL$278,797 President And Artistic Director $22,028 $24,897 2024
Water People Theater Group Nfp IL$279,163 Exec Artistic Director $61,200 $69,171 2024
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $43,057 2024
4 Community Theatre MN$268,606 Executive Artistic Director $14,200 $16,131 2024
Friends Of The Penn Inc MI$267,965 Executive Director $33,075 $40,407 2023
The Gift Theatre Company IL$280,448 Managing Director $41,346 $46,731 2024
Green Bay Community Theater Inc WI$266,954 President $800 $936 2025
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $53,477 2023
Live Oak Theatre Company Inc FL$281,507 President $7,376 $8,202 2023
Rising Star Theatre Company IA$281,633 Director/artistic And Education Director $39,000 $50,543 2023
Downriver Youth Performing Arts Center MI$266,493 Director/programming $11,649 $13,823 2024
The Harbor Stage Company Inc MA$281,765 President $11,508 $11,888 2024
Music Theatre West UT$266,101 Managing Director $9,000 $10,317 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default62nd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted62nd

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 (Theodore Perkins) 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 293 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,700 is reasonable (approximately the 62nd 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.