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PeerBasis
Compensation Comparability Determination

Shine On Performing Arts

Executive Director / CEO

EIN 883941654
TX · NTEE A60
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Calasopa, Executive Director / CEO ($40,019) against every comparable organization that fit the selection criteria — 150 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: Emily Calasopa — reported title “President of Board & Executive Artistic 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

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $127,174 $40,019
$12,53710th
$26,47325th
$48,354Median
$63,20575th
$84,40690th
$40,019This org · 39th
p10$12,537
p25$26,473
p50$48,354
p75$63,205
p90$84,406
$40,019

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 TX 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
Teatro Experimental Yerbabruja Inc NY$371,539 Executive Director $100,000 $90,335 2024
Bembe Drum & Dance Inc WI$369,420 Int. Exec. D $28,323 $29,570 2024
Sunfest Of Palm Beach County Inc FL$368,350 Executive Director $117,990 $107,952 2025
Prescott Circus Theatre CA$374,696 Executive Dir. $60,738 $52,431 2024
Thomasville Entertainment GA$365,778 Executive Dir. $35,700 $34,960 2025
Lovegood Performing Arts Company OR$363,379 President $12,160 $11,622 2023
Ladies Of Hip-hop Festival NJ$363,054 Executive Director $13,700 $12,590 2023
American Theater Group NJ$362,732 Artistic Dir $60,000 $53,554 2024
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $47,424 2024
Young Dance Inc MN$381,260 Executive Director $34,840 $35,432 2023
Alive & Kickin MN$360,111 Executive Director $64,500 $65,595 2023
Holy City Arts & Lyric Opera SC$357,749 General Dire $34,490 $35,970 2024
Amazing Things Arts Center Inc MA$357,744 Executive Director $67,234 $60,399 2024
Studio 1 NC$356,006 Executive Dir. $60,100 $62,080 2024
Yaa Samar Dance Theatre NY$386,500 Executive Director $52,400 $47,335 2024
Del Sol Performing Arts CA$386,620 Assistant Se $42,815 $38,051 2023
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $16,921 2024
Sc New Play Festival Inc SC$354,165 Executive Artistic Director $30,000 $30,481 2025
The Gilbert Theater Inc NC$388,639 Artistic Director $24,000 $24,791 2024
No Surf House OH$389,127 President $22,000 $23,294 2024
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $18,017 2023
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $46,478 2024
Steel River Playhouse Inc PA$392,567 Artistic Dir $25,000 $25,659 2023
Celebration Arts CA$392,684 Executive Director $32,083 $27,695 2024
Little Globe Inc NM$348,773 Co-director $50,250 $55,625 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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)41st
Reportable pay only (column D), adjusted39th
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 (Emily Calasopa) 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 150 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,019 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.