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PeerBasis
Compensation Comparability Determination

Children's Theatre Of Southern Indiana

Executive Director / CEO

EIN 822525937
IN · NTEE A25
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Dalto, Executive Director / CEO ($45,031) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $113,930 $45,031
$10,84410th
$24,53725th
$38,251Median
$55,98275th
$72,97090th
$45,031This org · 56th
p10$10,844
p25$24,537
p50$38,251
p75$55,982
p90$72,970
$45,031

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
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $20,715 2023
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $24,467 2024
Collective Arts Network OH$196,157 Executive Di $50,000 $51,547 2024
Naperville Art League IL$201,956 Director $10,676 $10,518 2023
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $45,308 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $56,136 2023
Humanity Hale HI$206,626 Executive Dir. $27,580 $24,745 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $75,547 2023
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $24,224 2023
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $48,224 2024
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $39,605 2023
Catholic Literary Arts TX$187,228 President And Founder $19,500 $18,986 2024
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $47,229 2025
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $20,207 2024
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $25,363 2023
Small School Inc NC$212,051 Chairman $102,000 $102,585 2024
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $30,552 2023
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $52,352 2023
Michigan Arts Access MI$213,518 Executive Di $46,000 $46,215 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,372 2025
National Parks Arts Foundation NM$214,695 President $57,500 $60,196 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $56,937 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $88,997 2024
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $17,813 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $30,716 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2025 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 default56th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted54th

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 (Jennifer Dalto) 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 106 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,031 is reasonable (approximately the 56th 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.