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PeerBasis
Compensation Comparability Determination

Restoration Stage Inc

Executive Director / CEO

EIN 811196413
MD · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of C Baker-oliver, Executive Director / CEO ($50,098) against every comparable organization that fit the selection criteria — 212 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: C Baker-oliver — reported title “EXECUTIVE DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

212 organizations qualified on sector, size, and geography 212 within the band form the benchmarked peer set.

Distribution of comparable compensation

$846 total compensation of comparable organizations → $102,776 $50,098
$4,59410th
$12,94125th
$28,941Median
$45,91775th
$59,98790th
$50,098This org · 80th
p10$4,594
p25$12,941
p50$28,941
p75$45,917
p90$59,987
$50,098

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 MD 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
Evergreen Players Inc CO$207,078 Executive Director $58,055 $59,544 2023
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $74,337 2024
Asbury Park Theater Company NJ$208,816 Executive Director $24,324 $22,563 2024
Dandylyon Drama WA$205,579 Artistic Director $31,973 $29,741 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $17,971 2025
Lunchtime Productions CA$209,049 Executive Dir. $42,834 $39,562 2023
Story Theater Company IA$209,154 President $2,635 $2,997 2024
Mixed Magic Theatre & Cultural Events RI$209,376 Director $20,500 $20,423 2024
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $56,578 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $16,528 2023
Music Box Players PA$209,622 President $1,615 $1,674 2024
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $10,011 2024
Oklahoma Shakespearean Festival OK$209,969 Coker $34,975 $40,012 2024
Southern Plain Productions OK$210,644 Artistic Dir. $33,612 $38,453 2024
Recreational Arts Inc NJ$211,220 President $16,938 $15,712 2024
Matheatre Corporation WY$203,072 President $18,130 $20,170 2024
Teatro De La Luna DC$211,505 Producer $18,638 $16,992 2024
A Host Of People Inc MI$211,567 Secretary $18,936 $20,306 2024
Upfront Theatre WA$211,640 Executive Director $5,038 $4,686 2024
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $20,865 2024
Piper Theatre Productions Inc NY$212,121 Artistic Director $10,000 $9,665 2023
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,885 2023
Staten Island Shakespearean Theatre Co NY$213,428 Director $57,693 $54,163 2024
Dogteam Theatre Project Inc VT$213,541 Co-president $2,520 $2,636 2024
Pones Inc KY$213,740 Executive Director & Ex Officio Board Director $32,350 $36,109 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted79th

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 (C Baker-oliver) 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 212 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,098 is reasonable (approximately the 80th 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.