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PeerBasis
Compensation Comparability Determination

Warehouse Theatre Company

Executive Director / CEO

EIN 910991227
WA · NTEE A65Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Vance Jennings, Executive Director / CEO ($14,997) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$795 total compensation of comparable organizations → $151,530 $14,997
$8,05210th
$22,35325th
$42,790Median
$62,38675th
$78,40090th
$14,997This org · 18th
p10$8,052
p25$22,353
p50$42,790
p75$62,386
p90$78,400
$14,997

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 WA 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
Lumina Studio Theatre Inc MD$298,006 Co-executive Director $56,986 $61,081 2024
Shakesperience Productions Inc CT$298,001 Executive Pr $21,000 $21,992 2025
Asante Art Institute Of Indianapolis Inc IN$297,818 Director $25,000 $29,447 2025
Rogue Artists Ensemble CA$302,062 Artistic Director/interim Board Chair $30,876 $30,567 2024
Rosendale Theatre Collective Inc NY$302,387 Managing Director $59,499 $61,641 2024
Main Street Players Inc GA$302,461 President $24,000 $27,667 2024
Firebird Childrens Theatre PA$302,599 President $36,150 $41,330 2024
Rainbow Productions VA$302,690 President $73,038 $80,851 2024
New York City Players Inc NY$296,648 President $2,875 $3,066 2023
Yard Theater Inc CA$296,182 President $31,150 $31,750 2023
Artists' Ensemble Theater Inc IL$303,429 Artistic Dir $25,487 $27,987 2025
Mineral Point Opera House Inc WI$295,976 Director $33,132 $39,671 2024
Paris Community Theater TX$295,327 President $4,700 $5,390 2024
North Shore Children's Theatre Inc MA$304,291 President & Treasurer $65,000 $66,967 2024
Bond Street Theatre Coalition Ltd NY$295,067 Vice Preside $31,200 $32,324 2024
The Liberty Theatre Company ID$305,616 Executive Di $43,770 $53,383 2024
Collaborative Theatre Project Inc OR$306,297 Artistic Dir $3,500 $3,727 2024
Boundless Theatre Company Inc NY$306,353 Founding Member $16,331 $16,919 2024
Theater For Personal Growth Inc NY$306,579 Mgr Director/secty $95,500 $98,938 2024
Piven Theatre Workshop IL$308,032 Artistic Dir $59,800 $65,665 2025
Chicago Dramatists IL$291,266 Artistic Direc. $33,065 $38,369 2023
Children's Educational Theatre Inc OR$291,263 Executive Director $23,089 $24,583 2024
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $53,735 2023
Wing-it Productions WA$309,153 Executive Artistic Director $42,249 $44,648 2023
The Mountain Playhouse PA$309,483 Accountant $12,830 $15,102 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2025 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 WA 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 default18th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted18th

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 (Vance Jennings) 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 308 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,997 is reasonable (approximately the 18th 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.