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PeerBasis
Compensation Comparability Determination

Actup Theater Inc

Executive Director / CEO

EIN 811065321
CT · NTEE O99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Faithlyn Johnson, Executive Director / CEO ($132,805) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,580 total compensation of comparable organizations → $137,978 $132,805
$14,99810th
$29,75925th
$62,142Median
$76,65175th
$95,93990th
$132,805This org · 97th
p10$14,998
p25$29,759
p50$62,142
p75$76,651
p90$95,939
$132,805

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

OrganizationStateTotal revenueTotal compSource
Restore Assemble ProduceWA $403,672$72,808 990
Providence HeightsWA $401,941$137,978 990
FocusedkidsCO $398,476$71,024 990
Connecting For Kids Of Westlake OhOH $397,222$53,994 990
Walltown Childrens TheatreNC $390,241$19,268 990
Carolina Winter Ensemble Association IncSC $423,236$8,793 990
The Children Are Our FutureNM $387,948$6,883 990
300 For 300MI $386,925$82,620 990
The Elm ProjectCT $429,437$86,485 990
The North Dakota High School Rodeo Association IncND $379,751$24,044 990
Art From Ashes IncorporatedCO $379,371$68,680 990
Cochise Christian School Tuition Organization IncAZ $432,094$54,927 990
Seacoast OutrightNH $379,006$51,911 990
Life Decisions IncIL $374,246$36,590 990
Projectivity Group IncNY $440,425$39,964 990
Rise Up For Youth IncKS $440,519$87,433 990
Michael's Daughter FoundationCA $369,362$12,893 990
Mnc 1240 Valencia IncCA $368,991$33,080 990
Palmisano Foundation IncLA $367,661$84,177 990
Njsa IncCT $448,996$15,140 990
Two Cranes InstituteWA $359,544$62,142 990
Dream Big Basketball AcademyNC $359,535$53,948 990
Made For More Foundation IncFL $359,152$74,187 990
Fathers And Families CoalitionUT $357,457$36,875 990
Cactus League Baseball Association IncAZ $353,986$136,779 990

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 CT 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted92nd

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 (Faithlyn Johnson) 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 75 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $132,805 is reasonable (approximately the 97th 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.