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PeerBasis
Compensation Comparability Determination

Towle Performing Arts Company

Executive Director / CEO

EIN 812201036
IN · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Nelson, Executive Director / CEO ($56,467) against every comparable organization that fit the selection criteria — 252 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emily Nelson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

252 organizations qualified on sector, size, and geography 252 within the band form the benchmarked peer set.

Distribution of comparable compensation

$658 total compensation of comparable organizations → $103,416 $56,467
$4,55710th
$13,77925th
$31,757Median
$45,89175th
$58,21790th
$56,467This org · 86th
p10$4,557
p25$13,779
p50$31,757
p75$45,891
p90$58,217
$56,467

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 IN 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
South Park Theatre Inc PA$231,848 Executive Director $36,000 $34,043 2024
Vail Performing Arts Academy CO$231,704 Director $72,009 $67,410 2023
A Company Of Girls ME$232,912 Executive Director $51,755 $49,143 2024
Storytelling Arts Of Indiana Inc IN$230,989 Executive Dir $12,500 $12,500 2024
The American Friends Of The Almeida NY$230,773 Secretary $5,170 $4,316 2025
Rover Dramawerks TX$234,222 Executive Director $19,000 $18,023 2024
Expats Theatre DC$229,766 Artistic Director $54,000 $44,935 2024
Roanoke Childrens Theatre Inc VA$235,675 Executive Dir. $4,950 $4,532 2024
Shake On The Lake Inc NY$227,871 Director $20,200 $17,309 2024
Pipeline Theatre Company Inc NY$236,519 Artist Trustee $10,122 $8,450 2025
Le Chat Noir Inc GA$236,621 Secretary $40,000 $39,265 2023
Shelby County Community Theatre Inc KY$227,114 Executive Di $15,000 $14,887 2025
Looking For Lilith KY$237,210 Co-artistic Director $23,142 $22,968 2025
Shakespeare In Detroit MI$226,090 Officer $35,000 $35,269 2023
Act Out Theatre Company CA$237,977 Executive Director $51,923 $42,516 2024
Exposed Brick Theatre MN$238,127 Co-artistic Director $55,000 $53,057 2023
Longmont Theatre Company Inc CO$225,189 Director $5,103 $4,777 2023
Ffx Ministries Inc VA$224,410 Production Manager $20,905 $19,705 2023
Colorado New Play Festival CO$224,108 Executive Dir. $43,000 $39,099 2024
Full Circle Theater Company MN$223,986 Managing Director $40,700 $37,153 2025
Studio Theatre Inc AR$223,946 Executive Director $31,719 $33,809 2024
Latinx Playwrights Circle Inc NY$222,247 President $4,355 $3,636 2025
Lobster Theater Project CA$221,947 Executive Dir. $60,708 $49,709 2024
The Stage Oconee Inc GA$221,389 Executive Director $9,975 $9,792 2023
Northern California Dance Collective CA$220,351 Treasurer $1,550 $1,269 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2024 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 IN 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 default86th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted86th

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 (Emily Nelson) 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 252 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,467 is reasonable (approximately the 86th 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.