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PeerBasis
Compensation Comparability Determination

Freehold Theatre Lab Studio

Executive Director / CEO

EIN 911707113
WA · NTEE A650
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Robin Lynn Smith, Executive Director / CEO ($32,800) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Robin Lynn Smith — reported title “Artistic and Founding Partner”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$774 total compensation of comparable organizations → $147,625 $32,800
$10,73210th
$28,37025th
$48,576Median
$66,83975th
$82,35690th
$32,800This org · 30th
p10$10,732
p25$28,370
p50$48,576
p75$66,839
p90$82,356
$32,800

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
Golden Thread Productions CA$374,921 Exec Artist Dir $72,000 $69,442 2024
American Friends Of Chicken Shed Inc NY$374,584 Ceo & President $55,328 $57,491 2023
Bell Tower Productions IA$375,624 President/executive Direct $32,192 $40,533 2023
Assitejusa Dba Theatre For Young Audiences Usainc NY$375,692 Executive Director $96,992 $100,785 2023
The Tennessee Williams Theatre Company LA$373,292 Co Artistic Director $24,976 $30,718 2024
Island Star Performances Inc TX$376,544 Vice President $50,441 $56,357 2024
Project Danztheatre Company IL$377,104 Executive Dir. $66,707 $71,362 2025
Ensemble Studio Theatre The La Project CA$372,384 Artistic Director $14,500 $14,398 2023
Ridgway Chautauqua CO$372,005 Executive Director $133,883 $147,625 2023
The Theatre Within Inc NY$379,723 President $34,400 $35,745 2023
Co Lab Theater Group Inc NY$369,803 Executive Director Resigned 1/14/24 $89,374 $90,205 2024
The Justice Theater Project NC$380,151 Executive Producer $35,700 $41,201 2024
Beaver Dam Area Community Theatre Inc WI$380,164 Managing Director $60,000 $72,056 2023
Summit Theatre Group MO$369,198 President $1,980 $2,342 2024
Spotlight Youth Theatre AZ$368,952 Managing Director $11,050 $12,220 2023
Victory Gardens Theater IL$380,792 Managing Director $59,111 $66,826 2023
Richmond Shakespeare VA$367,435 Managing Director $60,000 $66,618 2023
Portland Drama Club OR$382,766 Executive Director & Board Chair $59,072 $61,272 2024
Capital City Theatre WI$365,982 Managing Director/director $43,652 $52,423 2023
Oklahoma Shakespeare In The Park OK$365,936 Exec & Artis $58,168 $71,541 2024
Prime Stage PA$365,478 Treasurer $7,600 $8,715 2023
Parkway Playhouse Of Burnsville NC$365,272 Exc Director $31,607 $36,477 2024
Facetime Theatre Inc PA$364,499 Executive Director $17,504 $20,073 2023
Literature To Life Inc NY$385,828 Exe Dir $32,200 $31,662 2025
Millbrook Playhouse Inc PA$386,051 Managing Director $32,810 $36,545 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 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 default30th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted30th

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 (Robin Lynn Smith) 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 320 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,800 is reasonable (approximately the 30th 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.