Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Longmont Theatre Company Inc

Executive Director / CEO

EIN 841092371
CO · NTEE A650
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dwayne Plunkett - Part Year, Executive Director / CEO ($5,103) against every comparable organization that fit the selection criteria — 243 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dwayne Plunkett - Part Year — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

243 organizations qualified on sector, size, and geography 243 within the band form the benchmarked peer set.

Distribution of comparable compensation

$702 total compensation of comparable organizations → $110,472 $5,103
$4,64010th
$14,58125th
$31,807Median
$48,40475th
$62,15290th
$5,103This org · 11th
p10$4,640
p25$14,581
p50$31,807
p75$48,404
p90$62,152
$5,103

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 CO 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
Ffx Ministries Inc VA$224,410 Production Manager $20,905 $21,050 2023
Shakespeare In Detroit MI$226,090 Officer $35,000 $37,675 2023
Colorado New Play Festival CO$224,108 Executive Dir. $43,000 $41,766 2024
Full Circle Theater Company MN$223,986 Managing Director $40,700 $39,687 2025
Studio Theatre Inc AR$223,946 Executive Director $31,719 $36,116 2024
Shelby County Community Theatre Inc KY$227,114 Executive Di $15,000 $15,904 2025
Shake On The Lake Inc NY$227,871 Director $20,200 $18,489 2024
Latinx Playwrights Circle Inc NY$222,247 President $4,355 $3,884 2025
Lobster Theater Project CA$221,947 Executive Dir. $60,708 $53,101 2024
The Stage Oconee Inc GA$221,389 Executive Director $9,975 $10,460 2023
Expats Theatre DC$229,766 Artistic Director $54,000 $48,001 2024
Northern California Dance Collective CA$220,351 Treasurer $1,550 $1,356 2024
Community Players Inc NE$220,307 Executive Di $47,000 $51,207 2024
Grand Theatre Of Oelwein Inc IA$219,679 Treasurer $25,760 $30,621 2022
The American Friends Of The Almeida NY$230,773 Secretary $5,170 $4,610 2025
Storytelling Arts Of Indiana Inc IN$230,989 Executive Dir $12,500 $13,352 2024
She Nyc Arts Inc NY$218,793 Artistic Executive Director $4,000 $3,770 2023
Vail Performing Arts Academy CO$231,704 Director $72,009 $72,009 2023
South Park Theatre Inc PA$231,848 Executive Director $36,000 $36,366 2024
Towle Performing Arts Company IN$232,013 Executive Director $56,467 $60,320 2024
Stageworx Co KS$218,008 President $18,884 $20,665 2024
Vivid Stage Inc NJ$217,741 Artistic Director $30,000 $26,433 2025
A Company Of Girls ME$232,912 Executive Director $51,755 $52,496 2024
Rover Dramawerks TX$234,222 Executive Director $19,000 $19,252 2024
Trademark Theater MN$215,463 Founder/artistic Director $23,493 $22,909 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted11th

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 (Dwayne Plunkett - Part Year) 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 243 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,103 is reasonable (approximately the 11th 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.