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PeerBasis
Compensation Comparability Determination

Chehalis Ballet Center

Executive Director / CEO

EIN 911178816
WA · NTEE A6E0
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marcia Greenfield, Executive Director / CEO ($40,937) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marcia Greenfield — reported title “ADMINISTRATIVE 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

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,540 total compensation of comparable organizations → $152,540 $40,937
$14,01710th
$31,34225th
$61,919Median
$70,50775th
$94,03790th
$40,937This org · 36th
p10$14,017
p25$31,342
p50$61,919
p75$70,507
p90$94,037
$40,937

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
Ali Akbar College Of Music CA$377,532 President $39,386 $40,143 2023
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $84,182 2024
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $53,235 2024
Flying Gravity Circus Inc NH$345,186 Exec Director/trustee $53,000 $56,107 2024
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $63,986 2024
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $37,331 2023
Nebraska Music Education NE$338,431 Executive Di $56,650 $69,856 2024
Portland Actors Conservatory OR$433,940 Board Member $60,123 $65,904 2023
Gabriela Lena Frank Creative CA$442,499 President $121,801 $124,144 2023
Crystal Theatre Inc CT$313,678 President, Artistic Director $29,140 $32,249 2023
Music In Schools Today CA$312,240 Executive Dir. $105,900 $104,840 2024
Gaston School Of The Arts NC$311,220 Executive Di $36,302 $43,004 2024
Performing Arts School Of Worcester Inc MA$310,983 Executive Director $72,189 $76,570 2023
The Community Music School Of The VA$310,390 Executive Director $62,500 $69,187 2024
Summerbella CA$449,043 Trustee $24,000 $23,760 2024
State Street Academy Of Music At St Lawrence PA$303,596 Treasurer $4,520 $5,035 2025
Csehy Summer School Of Music PA$455,372 Executive Director $62,237 $71,157 2024
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $42,477 2024
Ormao Dance Company Inc CO$294,195 Exe/artistic $34,600 $38,037 2024
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $3,540 2023
Pioneer School Of Drama KY$470,967 Co-president/managing Director $20,800 $25,620 2024
Alma NM$285,234 Outreach Dir $14,000 $17,263 2024
Young Actors Theater Inc CA$476,689 Executive Director $67,981 $69,289 2023
Junior Chamber Music CA$281,240 Director $14,800 $14,652 2024
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $11,475 2025

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 default36th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted36th

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 (Marcia Greenfield) 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 39 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,937 is reasonable (approximately the 36th 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.