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PeerBasis
Compensation Comparability Determination

Legacy Theater Foundation Inc

Executive Director / CEO

EIN 811291908
IL · NTEE A61
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Tom Robbins, Executive Director / CEO ($231) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,350 total compensation of comparable organizations → $84,986 $231
$12,49110th
$27,08125th
$40,851Median
$59,87975th
$77,30090th
$231This org · 0th
p10$12,491
p25$27,081
p50$40,851
p75$59,879
p90$77,300
$231

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
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $40,198 2024
Continuing The Legacy Dance Foundation NV$274,112 President $61,710 $61,114 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $75,751 2024
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $36,460 2024
Visionbox Studio CO$266,323 Executive Director $83,827 $79,415 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $84,986 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $29,338 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $80,743 2023
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $50,139 2023
Deertrees Theatre Limited ME$257,564 Director $30,501 $30,175 2024
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $22,074 2024
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,112 2024
Vibe Of Kennewick WA$296,164 Teacher $23,059 $20,397 2024
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $77,606 2025
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $30,516 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $58,354 2024
Artspace Inc CA$310,369 Executive Dir. $55,071 $46,983 2024
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $58,411 2024
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,886 2024
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $38,493 2023
Miller Beach Arts & Creative District Cdc IN$234,484 Executive Director $44,000 $44,662 2025
Albedo Arts Community Inc CA$317,131 President $35,800 $29,755 2025
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $25,537 2024
Minden Opera House Inc NE$225,793 Executive Di $56,392 $59,924 2024
Chapin Community Theatre Inc SC$225,393 Artistic Director $12,867 $13,262 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Tom Robbins) 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 13, 2026, comparing compensation against 50 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $231 is reasonable (approximately the 0th 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 13, 2026.