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PeerBasis
Compensation Comparability Determination

Steel City Improv Theater

Executive Director / CEO

EIN 841974011
PA · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Justin Zell, Executive Director / CEO ($60,370) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$583 total compensation of comparable organizations → $101,852 $60,370
$7,54010th
$19,16125th
$35,411Median
$55,66175th
$68,51490th
$60,370This org · 82nd
p10$7,540
p25$19,161
p50$35,411
p75$55,661
p90$68,514
$60,370

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 PA 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
Bruka Theater Of The Sierra Inc NV$215,521 Executive Director $28,620 $28,768 2023
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $8,072 2023
East Side Arts Council MN$213,627 Executive Dir. $40,810 $39,276 2024
Blackstone River Theatre RI$213,507 Executive Director $72,538 $69,748 2023
Freed Performing Arts Inc FL$211,849 President $36,000 $33,913 2023
Experiments In Opera NY$211,152 Executive Director $12,000 $10,289 2025
Corrib Theatre OR$219,389 Managing Director $63,358 $59,001 2023
Ovation Theatre CA$209,509 Executive Director $53,750 $45,207 2024
Base Academy Of Music MO$220,833 Executive Director $29,692 $30,631 2024
Theatre Art For Kids NE$208,967 President $23,333 $24,444 2024
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $88,170 2023
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $28,851 2025
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $11,639 2023
Theater At The Center Inc IN$208,112 Administrator $44,677 $47,245 2023
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $19,517 2025
Mosaic Steel Orchestra VA$222,867 President $70,763 $68,514 2023
State Theatre Preservation Society PA$207,334 President $3,116 $3,116 2023
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $44,341 2023
Resonance Works PA$223,259 Board Member $600 $583 2024
Starring Buffalo Inc NY$206,183 Executive Director $15,000 $12,862 2025
Collide TX$224,510 Artistic Dir $47,000 $45,793 2024
Allens Community Theatre TX$205,139 At Large $1,275 $1,279 2023
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $22,438 2024
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $101,852 2024
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $15,075 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default82nd
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted81st

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 (Justin Zell) 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 111 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,370 is reasonable (approximately the 82nd 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.