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PeerBasis
Compensation Comparability Determination

Bell Tower Productions

Executive Director / CEO

EIN 870690005
IA · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan J Riedel, Executive Director / CEO ($32,192) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan J Riedel — reported title “PRESIDENT/EXECUTIVE DIRECT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$615 total compensation of comparable organizations → $117,247 $32,192
$8,52410th
$22,53225th
$38,580Median
$53,08575th
$65,40990th
$32,192This org · 38th
p10$8,524
p25$22,532
p50$38,580
p75$53,085
p90$65,409
$32,192

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 IA 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
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $80,045 2023
Golden Thread Productions CA$374,921 Exec Artist Dir $72,000 $55,152 2024
Freehold Theatre Lab Studio WA$374,871 Artistic And Founding Partner $32,800 $26,050 2024
Island Star Performances Inc TX$376,544 Vice President $50,441 $44,760 2024
American Friends Of Chicken Shed Inc NY$374,584 Ceo & President $55,328 $45,661 2023
Project Danztheatre Company IL$377,104 Executive Dir. $66,707 $56,677 2025
The Tennessee Williams Theatre Company LA$373,292 Co Artistic Director $24,976 $24,396 2024
Ensemble Studio Theatre The La Project CA$372,384 Artistic Director $14,500 $11,435 2023
Ridgway Chautauqua CO$372,005 Executive Director $133,883 $117,247 2023
The Theatre Within Inc NY$379,723 President $34,400 $28,390 2023
The Justice Theater Project NC$380,151 Executive Producer $35,700 $32,723 2024
Beaver Dam Area Community Theatre Inc WI$380,164 Managing Director $60,000 $57,229 2023
Victory Gardens Theater IL$380,792 Managing Director $59,111 $53,074 2023
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $71,642 2024
Summit Theatre Group MO$369,198 President $1,980 $1,860 2024
Spotlight Youth Theatre AZ$368,952 Managing Director $11,050 $9,706 2023
Portland Drama Club OR$382,766 Executive Director & Board Chair $59,072 $48,664 2024
Richmond Shakespeare VA$367,435 Managing Director $60,000 $52,910 2023
Capital City Theatre WI$365,982 Managing Director/director $43,652 $41,636 2023
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $56,819 2024
Prime Stage PA$365,478 Treasurer $7,600 $6,922 2023
Literature To Life Inc NY$385,828 Exe Dir $32,200 $25,146 2025
Parkway Playhouse Of Burnsville NC$365,272 Exc Director $31,607 $28,971 2024
Millbrook Playhouse Inc PA$386,051 Managing Director $32,810 $29,025 2024
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $15,942 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default38th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted38th

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 (Susan J Riedel) 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 320 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,192 is reasonable (approximately the 38th 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.