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PeerBasis
Compensation Comparability Determination

Matheatre Corporation

Executive Director / CEO

EIN 830526245
WY · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sadie Bowman, Executive Director / CEO ($18,130) against every comparable organization that fit the selection criteria — 204 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

204 organizations qualified on sector, size, and geography 204 within the band form the benchmarked peer set.

Distribution of comparable compensation

$760 total compensation of comparable organizations → $92,382 $18,130
$4,14810th
$11,34725th
$26,014Median
$41,11875th
$53,83190th
$18,130This org · 36th
p10$4,148
p25$11,347
p50$26,014
p75$41,118
p90$53,831
$18,130

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 WY 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
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $18,755 2024
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,289 2023
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $8,998 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $14,856 2023
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $50,856 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $16,153 2025
Dandylyon Drama WA$205,579 Artistic Director $31,973 $26,732 2024
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $32,863 2025
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $9,867 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $35,455 2024
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $28,242 2023
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $66,819 2024
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $31,853 2025
Evergreen Players Inc CO$207,078 Executive Director $58,055 $53,522 2023
What A Do Theatre MI$198,941 Executive Di $53,109 $49,873 2025
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $45,032 2023
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $17,079 2023
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,582 2023
Asbury Park Theater Company NJ$208,816 Executive Director $24,324 $20,281 2024
Lunchtime Productions CA$209,049 Executive Dir. $42,834 $35,561 2023
Story Theater Company IA$209,154 President $2,635 $2,694 2024
Mixed Magic Theatre & Cultural Events RI$209,376 Director $20,500 $18,357 2024
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,120 2024
Music Box Players PA$209,622 President $1,615 $1,504 2024
Oklahoma Shakespearean Festival OK$209,969 Coker $34,975 $35,965 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default36th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted35th

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 (Sadie Bowman) 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 204 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,130 is reasonable (approximately the 36th 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.