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

Impact Arts Inc

Executive Director / CEO

EIN 853665317
TX · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donelvan Thigpen, Executive Director / CEO ($17,500) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Donelvan Thigpen — reported title “CHIEF OPERATING OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $123,526 $17,500
$12,86210th
$26,11025th
$46,731Median
$61,39175th
$82,65690th
$17,500This org · 15th
p10$12,862
p25$26,110
p50$46,731
p75$61,391
p90$82,656
$17,500

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 TX 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
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $45,145 2024
Little Globe Inc NM$348,773 Co-director $50,250 $54,030 2023
Arcadia Performing Arts Inc PA$348,016 Executive Director $39,800 $38,539 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $69,513 2023
Sc New Play Festival Inc SC$354,165 Executive Artistic Director $30,000 $29,606 2025
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $16,436 2024
Studio 1 NC$356,006 Executive Dir. $60,100 $60,299 2024
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $60,542 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $8,774 2024
Amazing Things Arts Center Inc MA$357,744 Executive Director $67,234 $58,666 2024
Holy City Arts & Lyric Opera SC$357,749 General Dire $34,490 $34,938 2024
Alive & Kickin MN$360,111 Executive Director $64,500 $63,713 2023
Newport Opera House Association NH$340,825 Executive Director $53,500 $47,968 2024
Blue Water Theatre Company MN$340,562 Managing Director $55,000 $52,771 2024
Authentic Community Theatre Inc MD$339,283 President $33,950 $31,730 2023
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $46,063 2024
American Theater Group NJ$362,732 Artistic Dir $60,000 $52,018 2024
Ladies Of Hip-hop Festival NJ$363,054 Executive Director $13,700 $12,228 2023
Lovegood Performing Arts Company OR$363,379 President $12,160 $11,289 2023
Ztp MN$337,220 Executive Artistic Director $62,150 $61,392 2023
Forces Of Nature Inc NY$336,324 President $24,400 $20,857 2025
Thomasville Entertainment GA$365,778 Executive Dir. $35,700 $33,957 2025
7th Street Theatre Association WA$335,673 Prior Manager $18,601 $16,648 2023
Danceast Collective TN$334,000 Executive Director $1 $1 2025
Sunfest Of Palm Beach County Inc FL$368,350 Executive Director $117,990 $104,855 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default15th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted14th

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 (Donelvan Thigpen) 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 147 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,500 is reasonable (approximately the 15th 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.