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PeerBasis
Compensation Comparability Determination

Plan-b Theatre Company

Executive Director / CEO

EIN 870542630
UT · NTEE A650
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Cheryl Cluff, Executive Director / CEO ($53,117) against every comparable organization that fit the selection criteria — 319 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cheryl Cluff — reported title “MANAGING DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

319 organizations qualified on sector, size, and geography 319 within the band form the benchmarked peer set.

Distribution of comparable compensation

$677 total compensation of comparable organizations → $135,480 $53,117
$12,64310th
$32,97225th
$50,292Median
$65,53975th
$81,00990th
$53,117This org · 56th
p10$12,643
p25$32,972
p50$50,292
p75$65,539
p90$81,009
$53,117

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
Siudy Flamenco Dance Theatre Inc FL$468,461 Executive Dir. $44,790 $42,326 2023
Hartbeat Ensemble Inc CT$467,053 Managing Director $59,333 $55,961 2023
The Inheiritance Project Ltd NY$466,527 Executive Dir. $74,750 $65,997 2024
Sweet Jane Productions Inc NY$465,782 President & Chairman $57,077 $51,882 2023
New Federal Theatre Inc NY$464,790 Board Member/producing Artistic Dir. $70,015 $61,816 2024
Playful People Productions CA$463,684 Executive Dir. $12,557 $10,594 2024
The Hatch Inc VT$472,296 Executive Director $80,840 $79,501 2024
Sieminski Theater Inc NJ$462,005 President & Ceo $61,550 $53,694 2024
Beaumont Community Players Inc TX$459,825 Executive Dir $75,000 $73,302 2024
Austin Scottish Rite Community And TX$457,853 Executive Dir. $58,200 $56,883 2024
Portland Revels OR$457,516 Executive Director $60,000 $53,038 2025
Portland Experimental Theatre Ensemble OR$457,269 Board Member $43,250 $39,243 2024
Saguaro City Music Theatre AZ$457,185 Managing Director $3,000 $2,819 2024
Exodus Ensemble NM$456,258 Executive Di $38,595 $41,757 2023
The Elm Shakespeare Company CT$455,494 Producing Artistic Directo $79,711 $73,024 2024
Krymov Lab Inc NY$480,680 Managing Director $26,486 $23,384 2024
Hallwalls Inc NY$454,638 Executive Dir. $50,500 $44,586 2024
Rome Little Theatre Inc GA$481,871 Executive Director $51,691 $50,782 2024
Gingold Theatrical Group NY$452,801 Artistic Dir. $57,200 $50,502 2024
Six Points Theater MN$483,858 Producing Artistic Dir $83,875 $80,977 2024
Balanced Almond Inc TX$451,494 President $40,134 $39,226 2024
Chandler Youth Theatre AZ$451,424 Director $50,000 $46,983 2024
White Bird Productions Inc NY$450,835 President $60,000 $54,538 2023
Vermont Stage Company VT$485,273 Executive Di $60,000 $59,006 2024
Halifax Repertory Theatre FL$485,446 President $22,500 $20,120 2025

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 default56th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted55th

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 (Cheryl Cluff) 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 13, 2026, comparing compensation against 319 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,117 is reasonable (approximately the 56th 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 13, 2026.