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PeerBasis
Compensation Comparability Determination

Bigfork Center For The Performing

Executive Director / CEO

EIN 810424706
MT · NTEE A61I
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peggy Hinkle, Executive Director / CEO ($11,125) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Peggy Hinkle — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$211 total compensation of comparable organizations → $77,510 $11,125
$5,58910th
$18,50025th
$34,437Median
$53,61875th
$71,60490th
$11,125This org · 17th
p10$5,589
p25$18,500
p50$34,437
p75$53,618
p90$71,604
$11,125

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 MT 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
Hudson Riverfront NJ$207,103 President/executive Direct $91,163 $73,343 2024
Venetian Arts Society Inc FL$200,256 Executive Director $14,400 $12,190 2024
Joseph Avenue Arts And Culture NY$213,744 Executive Director $79,735 $63,250 2025
Pennsport School Of Dance PA$215,006 Co- Executive Director $10,000 $9,251 2023
Harford Ballet Company Inc MD$196,465 Executive Di $29,000 $24,430 2024
The Jazz Bakery Performance Space CA$217,004 Pres./artistic Director $45,780 $35,621 2024
Abilene Performing Arts Company Inc TX$219,949 Executive Dir. $42,230 $37,083 2025
Arts Center Task Force WA$220,960 Executive Director $39,654 $31,990 2024
Contemporary Performing Arts Of Chattanooga Inc TN$224,762 Secretary $1,300 $1,232 2024
Chapin Community Theatre Inc SC$225,393 Artistic Director $12,867 $12,096 2024
Minden Opera House Inc NE$225,793 Executive Di $56,392 $54,653 2024
Miller Beach Arts & Creative District Cdc IN$234,484 Executive Director $44,000 $40,733 2025
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,720 2024
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $53,273 2024
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $27,831 2024
Partnership For The Performing Arts CA$161,746 Treasurer $24,000 $18,193 2025
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $1,926 2024
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $20,132 2024
Deertrees Theatre Limited ME$257,564 Director $30,501 $27,521 2024
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $45,729 2023
Juggerknot Theatre Corporation FL$151,050 President/director $60,000 $50,790 2024
Community Arts And Culture Inc FL$147,543 President $11,500 $9,735 2024
Visionbox Studio CO$266,323 Executive Director $83,827 $72,429 2024
Cloverdale Performing Arts Centerinc CA$144,696 Artistic Managing Director $58,000 $45,129 2024
Beacon Performing Arts Center Ltd NY$139,715 Co-founder $28,846 $24,181 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default17th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 (Peggy Hinkle) 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 36 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,125 is reasonable (approximately the 17th 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.