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PeerBasis
Compensation Comparability Determination

The Liberty Theatre Company

Executive Director / CEO

EIN 871252300
ID · NTEE A65
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Naomi Mcdougall Jones, Executive Director / CEO ($43,770) against every comparable organization that fit the selection criteria — 315 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Naomi Mcdougall Jones — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$652 total compensation of comparable organizations → $124,245 $43,770
$6,84610th
$18,45625th
$36,366Median
$51,29975th
$64,67490th
$43,770This org · 63rd
p10$6,846
p25$18,456
p50$36,366
p75$51,299
p90$64,674
$43,770

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 ID 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
Collaborative Theatre Project Inc OR$306,297 Artistic Dir $3,500 $3,055 2024
Boundless Theatre Company Inc NY$306,353 Founding Member $16,331 $13,872 2024
Theater For Personal Growth Inc NY$306,579 Mgr Director/secty $95,500 $81,122 2024
North Shore Children's Theatre Inc MA$304,291 President & Treasurer $65,000 $54,908 2024
Artists' Ensemble Theater Inc IL$303,429 Artistic Dir $25,487 $22,947 2025
Piven Theatre Workshop IL$308,032 Artistic Dir $59,800 $53,841 2025
Rainbow Productions VA$302,690 President $73,038 $66,293 2024
Firebird Childrens Theatre PA$302,599 President $36,150 $33,888 2024
Main Street Players Inc GA$302,461 President $24,000 $22,685 2024
Rosendale Theatre Collective Inc NY$302,387 Managing Director $59,499 $50,541 2024
Wing-it Productions WA$309,153 Executive Artistic Director $42,249 $36,608 2023
Rogue Artists Ensemble CA$302,062 Artistic Director/interim Board Chair $30,876 $25,063 2024
The Mountain Playhouse PA$309,483 Accountant $12,830 $12,383 2023
Second Thought Theatre TX$309,488 Executive Director $33,500 $31,501 2024
Carpenter Square Theatre Inc OK$309,628 Executive Artistic Dir $52,955 $53,401 2025
Theatre Lab Inc NY$310,477 President $21,000 $17,838 2024
Warehouse Theatre Company WA$299,704 Executive Director $14,997 $12,296 2025
Actors Bridge Ensemble Theater Of Nashville Inc TN$312,269 Producing Artistic Director $76,500 $73,642 2025
Music On The Hill Inc CT$312,763 President, D $30,330 $26,733 2024
Control Group Productions CO$312,866 Ex Officio/n $42,185 $37,045 2025
Lumina Studio Theatre Inc MD$298,006 Co-executive Director $56,986 $50,082 2024
Shakesperience Productions Inc CT$298,001 Executive Pr $21,000 $18,032 2025
Cloverdale Playhouse Inc AL$313,352 Operations M $43,820 $44,502 2024
Asante Art Institute Of Indianapolis Inc IN$297,818 Director $25,000 $24,145 2025
Musical Theatre Factory Inc NY$313,462 President $50,000 $43,727 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default63rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted63rd

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 (Naomi Mcdougall Jones) 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 315 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,770 is reasonable (approximately the 63rd 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.