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PeerBasis
Compensation Comparability Determination

The Stars Of Tomorrow Project Inc

Executive Director / CEO

EIN 883598708
NY · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Hills, Executive Director / CEO ($69,000) against every comparable organization that fit the selection criteria — 149 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Hills — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $140,781 $69,000
$14,89910th
$28,85525th
$52,745Median
$69,96575th
$93,22590th
$69,000This org · 74th
p10$14,899
p25$28,855
p50$52,745
p75$69,965
p90$93,225
$69,000

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
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $10,000 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $79,224 2023
Arcadia Performing Arts Inc PA$348,016 Executive Director $39,800 $43,923 2024
Newport Opera House Association NH$340,825 Executive Director $53,500 $54,669 2024
Little Globe Inc NM$348,773 Co-director $50,250 $61,577 2023
Blue Water Theatre Company MN$340,562 Managing Director $55,000 $60,142 2024
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $51,451 2024
Authentic Community Theatre Inc MD$339,283 President $33,950 $36,163 2023
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $19,945 2023
Ztp MN$337,220 Executive Artistic Director $62,150 $69,968 2023
Forces Of Nature Inc NY$336,324 President $24,400 $23,771 2025
7th Street Theatre Association WA$335,673 Prior Manager $18,601 $18,974 2023
Sc New Play Festival Inc SC$354,165 Executive Artistic Director $30,000 $33,743 2025
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $18,732 2024
Danceast Collective TN$334,000 Executive Director $1 $1 2025
Studio 1 NC$356,006 Executive Dir. $60,100 $68,722 2024
Amazing Things Arts Center Inc MA$357,744 Executive Director $67,234 $66,861 2024
Holy City Arts & Lyric Opera SC$357,749 General Dire $34,490 $39,819 2024
Texan-french Alliance For The Arts TX$329,894 Executive Director $83,999 $95,733 2023
Alive & Kickin MN$360,111 Executive Director $64,500 $72,614 2023
Staibdance Inc GA$328,628 Admin Director $40,000 $44,509 2024
North Bay Theatrics Inc CA$328,366 President $64,408 $63,366 2023
Crossroads Creative & Performing Arts OR$327,878 Executive Director $63,167 $66,834 2023
Sino Us Performing Arts Organization CA$327,781 Secretary $62,699 $61,685 2023
Odyssey Opera Of Boston Inc MA$327,762 Executive Director $106,167 $108,697 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 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 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 default74th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted74th

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 (Brian Hills) 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 149 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,000 is reasonable (approximately the 74th 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.