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PeerBasis
Compensation Comparability Determination

Theorem Media Inc

Executive Director / CEO

EIN 833371047
CT · NTEE A30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Dicconson, Executive Director / CEO ($71,750) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,681 total compensation of comparable organizations → $301,735 $71,750
$37,29110th
$46,65925th
$65,084Median
$89,01775th
$101,19990th
$71,750This org · 57th
p10$37,291
p25$46,659
p50$65,084
p75$89,017
p90$101,199
$71,750

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 CT 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
Florida Association For Media In Education Inc FL$367,123 Admin Secretary $16,782 $16,332 2024
Media Alliance Inc NY$365,758 Executive Director $65,000 $62,644 2023
Christian Broadcasting Ministries OH$364,229 Secretary $15,405 $16,903 2024
Central Current Inc NY$373,915 Executive Director $64,341 $60,230 2024
Kenya Diaspora Media AL$357,374 Ceo $80,000 $92,178 2023
Compact Institute Of Ideas Inc NY$376,215 Trustee $5,000 $4,681 2024
Civil Righteousness Inc MO$380,969 President & Ceo $72,000 $81,333 2023
Arizona Local Post AZ$382,188 President $50,000 $51,286 2023
Foundation Entertainment Company OH$386,160 Employee $275,000 $301,735 2024
Peoples Dispatch Ltd NY$388,535 Treasurer $69,527 $65,084 2024
Center For Broadcast Journalism MN$341,423 Executive Director $24,000 $25,293 2023
Buffalo Media Resources Inc NY$396,906 Former Exec Dir $49,844 $46,659 2024
Red Media Inc NM$332,453 Program Director $44,150 $50,646 2023
Altruism Media Inc MO$406,300 Ceo $21,310 $24,072 2023
Plaza Media Arts Center Inc NY$326,304 Executive Dir. $100,769 $94,330 2024
Pickle Hill Public Broadcasting Inc AK$409,588 General Manager $53,000 $52,491 2024
The Ithaca Voice Inc NY$323,167 Executive Director $60,000 $56,167 2024
Longmont Public Media CO$410,530 President & Ceo $85,643 $87,586 2023
Foothills Forum VA$321,622 Executive Director $51,875 $51,888 2024
Making Gay History Inc NY$413,923 Executive Dir. $96,000 $92,520 2023
The Jolt News Organization WA$319,113 Executive Director $59,891 $55,548 2024
Northeast Florida Journalism Collective Inc FL$317,553 Editor $120,450 $120,683 2023
Explorer's Bible Study Association TN$317,344 Executive Di $84,677 $92,207 2024
Journalists Action Network VA$418,600 Director $39,581 $39,590 2024
The 51st DC$419,309 Co-founder $26,950 $24,500 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted57th

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 (Douglas Dicconson) 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 69 similarly situated organizations (Same NTEE sector (A30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,750 is reasonable (approximately the 57th 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.