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PeerBasis
Compensation Comparability Determination

Bruka Theater Of The Sierra Inc

Executive Director / CEO

EIN 880389497
NV · NTEE A60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Bennett, Executive Director / CEO ($28,620) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Bennett — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$580 total compensation of comparable organizations → $101,329 $28,620
$7,50210th
$19,06325th
$35,529Median
$55,77075th
$68,16390th
$28,620This org · 39th
p10$7,502
p25$19,063
p50$35,529
p75$55,770
p90$68,163
$28,620

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 NV 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
Steel City Improv Theater PA$215,164 Interim Executive Director $60,370 $60,060 2023
Opera Project Columbus Inc OH$216,683 Secretary $7,600 $8,031 2023
East Side Arts Council MN$213,627 Executive Dir. $40,810 $39,075 2024
Blackstone River Theatre RI$213,507 Executive Director $72,538 $69,390 2023
Freed Performing Arts Inc FL$211,849 President $36,000 $33,739 2023
Corrib Theatre OR$219,389 Managing Director $63,358 $58,698 2023
Experiments In Opera NY$211,152 Executive Director $12,000 $10,236 2025
Base Academy Of Music MO$220,833 Executive Director $29,692 $30,474 2024
Ovation Theatre CA$209,509 Executive Director $53,750 $44,975 2024
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $87,718 2023
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $11,579 2023
Theatre Art For Kids NE$208,967 President $23,333 $24,319 2024
Our Fabulous Variety Show Inc NY$208,492 Executive Di $33,648 $28,703 2025
Mosaic Steel Orchestra VA$222,867 President $70,763 $68,163 2023
Theater At The Center Inc IN$208,112 Administrator $44,677 $47,003 2023
Wonderlust Productions MN$223,119 Board Member And Co-artistic Director $44,750 $44,113 2023
Maryland Center For The Visual And Performing Arts Inc MD$207,895 Executive Director $22,000 $19,417 2025
Resonance Works PA$223,259 Board Member $600 $580 2024
State Theatre Preservation Society PA$207,334 President $3,116 $3,100 2023
Collide TX$224,510 Artistic Dir $47,000 $45,558 2024
Starring Buffalo Inc NY$206,183 Executive Director $15,000 $12,796 2025
Hancock County Childrens Choir Ltd IN$225,638 Board Chair, Executive Director $21,845 $22,323 2024
Allens Community Theatre TX$205,139 At Large $1,275 $1,272 2023
Dance Canvas Inc GA$202,673 Executive Artistic Director $104,000 $101,329 2024
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $14,998 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default39th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted39th

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 (Mary Bennett) 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 111 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,620 is reasonable (approximately the 39th 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.