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PeerBasis
Compensation Comparability Determination

Encore Performing Arts

Executive Director / CEO

EIN 862806815
UT · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Adam Record, Executive Director / CEO ($7,650) against every comparable organization that fit the selection criteria — 148 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Adam Record — reported title “EXECUTIVE TEAM”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $105,509 $7,650
$11,03810th
$24,16125th
$39,492Median
$56,41775th
$67,70190th
$7,650This org · 7th
p10$11,038
p25$24,161
p50$39,492
p75$56,417
p90$67,701
$7,650

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 UT 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
Columbus Music And Art Academy OH$265,672 Exec Directo $79,500 $82,271 2024
Innovation Arts Academy Inc KY$262,338 Executive Director $18,000 $18,895 2024
Theatre Nova MI$266,152 President $39,658 $41,176 2023
Mountain Air Modern Dance MT$262,198 President And Executive Director $53,422 $56,265 2024
Kulu Mele African Dance And Drum Ensemble PA$266,473 Executive Director $58,505 $57,005 2024
Spotlight Performing Arts Center UT$266,526 President $60,000 $61,772 2023
Indigenousways Incorporated NM$260,757 Executive Director $66,000 $69,358 2024
Zionsville Showchoirs Inc IN$268,136 Co-exec. Director $9,000 $9,273 2024
Summertrios Inc NJ$268,459 Director Eme $2,800 $2,443 2024
South Side Suzuki Cooperative IL$269,849 President & $67,648 $66,900 2023
Deane Center For The Performing Arts Inc PA$256,723 Executive Director $60,000 $60,188 2023
Cabot Community Association Inc VT$256,308 Executive Director $11,990 $11,791 2024
The Beat Berkeley Performing Arts Inc CA$256,115 Executive Dir. $28,789 $25,006 2023
Road Show Inc IL$272,738 Executive Director $42,220 $40,555 2024
Caldwell Fine Arts Series Inc ID$272,847 Director $47,429 $48,026 2025
Kid Pan Alley VA$273,708 Artistic & Executive Direc $64,466 $62,613 2023
Artcore Inc WY$253,622 Executive Director $19,800 $20,182 2025
Cepa Management Corporation AL$251,818 Executive Di $43,548 $45,967 2024
Performing Arts Association Of St Joseph Inc MO$251,795 Executive Drector $43,600 $46,453 2023
Melodic Movements Performing Arts Program Inc DE$276,768 President $49,600 $48,854 2023
St Lou Fringe MO$251,434 Executive Dir $64,995 $67,261 2024
Push Physical Theatre Inc NY$250,182 Ceo & Artistic Director $53,700 $47,412 2024
Hickory Ballet And Performing Arts NC$278,659 Executive Dir. $27,100 $28,167 2023
Montavilla Jazz Festival OR$279,212 Executive Director $26,400 $23,954 2024
Center Stage Dance Studio CA$248,693 President $6,171 $5,206 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted7th

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 (Adam Record) 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 148 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,650 is reasonable (approximately the 7th 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.