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PeerBasis
Compensation Comparability Determination

Playhouse 46 Inc

Executive Director / CEO

EIN 874603050
NY · NTEE A61
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Jennifer Powers, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Powers — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $92,462 $65,000
$20,65310th
$32,37325th
$55,648Median
$71,47075th
$83,97390th
$65,000This org · 67th
p10$20,653
p25$32,373
p50$55,648
p75$71,470
p90$83,973
$65,000

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 NY 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
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $67,518 2025
Horton Plaza Theatres Foundation CA$356,435 Executive Director $77,000 $71,470 2024
Gunston Hall Foundation VA$359,689 Executive Director $29,312 $30,422 2024
Knox Partnership For Arts And OH$364,326 Managing Director $54,276 $63,618 2023
Bas Melech Performing Arts Center Inc MD$367,473 President & Ceo $81,250 $84,063 2023
Berkeley Art Center Association CA$368,725 Executive Dir. $66,107 $61,359 2024
Partners For The Pac OR$330,400 Executive Director $13,650 $13,625 2024
Sacramento Comedy Spot CA$375,894 Executive Dir. $64,480 $61,617 2023
The Lyric Council Inc VA$376,411 Executive Director (Current) $41,789 $44,652 2023
Southeast Community Cultural Center Inc GA$377,395 Board Member $42,000 $45,393 2024
Auburn State Theatre Incorporated CA$377,695 Board Member $34,220 $30,943 2025
Andre Cailloux Center For Performing Arts LA$326,581 Executive Director $12,250 $14,500 2024
Lucas Theatre For The Arts Inc GA$382,223 President $51,466 $57,267 2023
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $27,784 2024
Open Eye Theatre MN$388,300 Executive Dir. $79,040 $83,950 2024
Albedo Arts Community Inc CA$317,131 President $35,800 $32,373 2025
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $41,880 2023
Artspace Inc CA$310,369 Executive Dir. $55,071 $51,116 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $63,487 2024
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $84,433 2025
Vibe Of Kennewick WA$296,164 Teacher $23,059 $22,191 2024
Theater Alliance Of Washington Dc DC$421,630 Executive Dir. $34,941 $32,959 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $87,846 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $31,918 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $92,462 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted61st

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 (Jennifer Powers) 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 10, 2026, comparing compensation against 49 similarly situated organizations (Same NTEE sector (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 67th 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 10, 2026.