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PeerBasis
Compensation Comparability Determination

Scoundrel And Scamp Theatre Inc

Executive Director / CEO

EIN 814781384
AZ · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bryan Falcon, Executive Director / CEO ($9,750) against every comparable organization that fit the selection criteria — 316 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Bryan Falcon — reported title “ARTISTIC DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

316 organizations qualified on sector, size, and geography 316 within the band form the benchmarked peer set.

Distribution of comparable compensation

$721 total compensation of comparable organizations → $137,430 $9,750
$10,38610th
$26,08425th
$44,673Median
$61,05675th
$75,42190th
$9,750This org · 10th
p10$10,386
p25$26,084
p50$44,673
p75$61,056
p90$75,421
$9,750

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 AZ 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
New Art City Theatre CA$352,132 Founder/arti $23,500 $21,100 2024
Hope Stone Inc TX$351,828 Founder & President $70,000 $72,809 2024
Centerstage Theatre WA$351,431 Executive Director $53,440 $51,218 2023
Manitou Art Theatre CO$356,011 Executive Director $39,234 $40,273 2023
The Children's Theatre Company Inc NY$356,467 Executive Artistic Director $4,800 $4,643 2023
Filament Theatre Ensemble Nfp IL$347,996 Ex Officio $46,875 $49,334 2023
Youth Performance Company MN$357,276 Managing Director $76,470 $78,568 2024
North American Cultural Laboratory NY$347,461 Executive Di $45,013 $42,294 2024
Wimberley Players Inc TX$357,953 Technical Director $52,824 $56,566 2023
New York Neo-futurists NY$358,046 Co-artistic Director $67,734 $65,522 2023
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $15,033 2024
Musiqa TX$345,649 Executive Director $53,100 $56,861 2023
Centerstage Theatre Company CO$359,823 Board Member $1,200 $1,196 2024
Rorschach Theatre DC$360,105 Board Of Directors And Co-artistic Director $61,231 $55,871 2024
Developing Artists Theaters Company Inc NY$344,610 Executive Dir. $74,833 $70,312 2024
Barebones Productions Inc PA$343,995 Artistic Dir $50,000 $51,846 2024
Theatre Forty CA$343,128 Secretary $61,354 $53,668 2025
Soho Think Tank Inc NY$362,005 Member/ad $47,536 $45,984 2023
Redtwist Theatre IL$342,425 Artist Director $14,805 $15,134 2024
30 By Ninety Theatre Inc LA$341,146 Treasurer $36,000 $41,219 2024
The Winterset Iowa Theater IA$340,600 President $5,000 $5,693 2024
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $18,686 2023
Parkway Playhouse Of Burnsville NC$365,272 Exc Director $31,607 $33,958 2024
Prime Stage PA$365,478 Treasurer $7,600 $8,113 2023
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $66,600 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default10th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted9th

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 (Bryan Falcon) 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 316 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,750 is reasonable (approximately the 10th 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.