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PeerBasis
Compensation Comparability Determination

Salt Pa

Executive Director / CEO

EIN 813277906
PA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rob Merow, Executive Director / CEO ($37,233) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rob Merow — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$675 total compensation of comparable organizations → $135,057 $37,233
$13,18410th
$33,65125th
$50,213Median
$65,97975th
$83,93990th
$37,233This org · 29th
p10$13,184
p25$33,651
p50$50,213
p75$65,979
p90$83,939
$37,233

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 PA 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
Halifax Repertory Theatre FL$485,446 President $22,500 $20,057 2025
Vermont Stage Company VT$485,273 Executive Di $60,000 $58,822 2024
Mabou Mines Development Foundation Inc NY$488,018 President $18,120 $15,948 2024
Six Points Theater MN$483,858 Producing Artistic Dir $83,875 $80,724 2024
Great Barrington Public Theater Inc MA$488,819 Development Director $41,250 $36,105 2024
Rome Little Theatre Inc GA$481,871 Executive Director $51,691 $50,623 2024
Shattered Globe Theatre IL$490,442 Director $75,000 $71,817 2024
Krymov Lab Inc NY$480,680 Managing Director $26,486 $23,311 2024
Lifeline Productions Inc IL$493,881 Managing Dir. $30,010 $27,996 2025
Fort Hill Performing Arts Center Inc NY$494,348 President $36,067 $31,744 2024
Educational Theatre Company VA$494,757 Managing Director $78,896 $76,389 2023
Theatre 831 CA$494,859 Artistic Director $50,400 $43,641 2023
Tennessee Theater Company TN$495,163 Director $96,000 $98,286 2024
Georgia Ensemble Theatre Company GA$497,310 Producing Artistic Director $38,347 $37,555 2024
One More Productions Inc CA$498,048 President $80,514 $67,717 2024
Solas Nua Inc DC$499,950 President $75,000 $64,104 2024
The Hatch Inc VT$472,296 Executive Director $80,840 $79,253 2024
Augusta Mini Theatre Inc GA$500,509 Executive Direc $31,777 $32,040 2023
Prospect Theater Project CA$500,736 Executive Dir. $29,449 $24,768 2024
The Sacred Fools Theater CA$501,859 Managing Director $27,500 $23,129 2024
Siudy Flamenco Dance Theatre Inc FL$468,461 Executive Dir. $44,790 $42,193 2023
Plan-b Theatre Company UT$467,893 Managing Dir $53,117 $52,951 2024
Lubbock Community Theatre TX$504,919 Executive Dir. $48,830 $48,981 2023
Children's Theatre Of Annapolis Inc MD$505,114 Executive Director $53,939 $49,117 2024
Hartbeat Ensemble Inc CT$467,053 Managing Director $59,333 $55,786 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default29th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Rob Merow) 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 320 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,233 is reasonable (approximately the 29th 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.