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PeerBasis
Compensation Comparability Determination

Bay Community Theatre Organization

Executive Director / CEO

EIN 832865086
MI · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Graham Powers, Executive Director / CEO ($105,000) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Graham Powers — reported title “General Manager”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$672 total compensation of comparable organizations → $134,339 $105,000
$11,38410th
$28,30025th
$47,940Median
$62,37075th
$77,74490th
$105,000This org · 98th
p10$11,384
p25$28,300
p50$47,940
p75$62,370
p90$77,744
$105,000

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 MI 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
Silicon Valley Shakespeare CA$435,774 Executive Director $40,000 $34,452 2023
The Actors Conservatory Theatre TX$435,935 General Production Manager $50,000 $49,888 2023
Cyt Tri-valley Inc CA$433,816 Managing Director $40,455 $33,844 2024
Very Merry Theatre VT$437,977 Executive Director $41,428 $40,399 2024
Ojai Playwrights Conference CA$439,363 Managing Director $40,000 $33,464 2024
Shakespeare By The Sea CA$431,335 Board Member $59,626 $49,882 2024
Squonk Opera Inc PA$440,506 Co-executive Director/secretary $87,000 $84,055 2024
Performance Now Theatre Company CO$441,146 Executive Producer $24,250 $23,193 2023
The Theatre Of The Emerging American NY$429,983 Producing Director $44,645 $40,240 2023
Fiasco Theater Ltd NY$442,801 President/co-artistic Director $36,465 $31,924 2024
On Stage Inc MA$428,531 Artistic Director $60,562 $51,367 2025
Community Playhouse Inc IA$443,541 Executive Director $50,375 $55,017 2023
Highlands Little Theatre Inc FL$427,469 Theater Manager $40,766 $37,103 2024
Capital Fringe Inc DC$426,671 Presidentsecretary $108,156 $91,952 2024
South Orange County Community Theatre CA$426,433 President $9,000 $7,335 2025
Emerging Artists Theatre Co Inc NY$426,009 Artistic Direct $26,000 $22,762 2024
Take-up Productions MN$445,379 Trustee/manager $24,880 $24,522 2023
Lubbock Moonlight Musicals Inc TX$425,007 Founder & Ar $12,000 $11,973 2023
Theatre Of The Oppressed Nyc Inc NY$447,079 Executive Director $80,641 $70,598 2024
Timothy Mooney Repertory Theatre MI$422,982 President And Executive Direc $51,000 $51,000 2024
Rocklin Community Theatre CA$422,636 Executive Director $22,709 $18,998 2024
Francis Wilson Playhouse Inc FL$421,112 1st Vp $8,200 $7,271 2025
White Bird Productions Inc NY$450,835 President $60,000 $54,079 2023
Chandler Youth Theatre AZ$451,424 Director $50,000 $46,588 2024
Balanced Almond Inc TX$451,494 President $40,134 $38,895 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default98th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted97th

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 (Graham Powers) 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 324 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $105,000 is reasonable (approximately the 98th 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.