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PeerBasis
Compensation Comparability Determination

Lakewood Community Players

Executive Director / CEO

EIN 916058223
WA · NTEE A650
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Walsh, Executive Director / CEO ($4,928) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Joseph Walsh — reported title “Producing Artistic Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$909 total compensation of comparable organizations → $110,492 $4,928
$4,96610th
$13,43025th
$31,845Median
$49,25775th
$64,12090th
$4,928This org · 10th
p10$4,966
p25$13,430
p50$31,845
p75$49,257
p90$64,120
$4,928

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
Enlightened Theatrics OR$195,716 Executive Director $65,000 $69,413 2023
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $59,704 2023
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,893 2023
Alton Little Theater Incorporated IL$194,676 Executive Director $36,050 $39,586 2024
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $20,427 2023
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $66,639 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $31,845 2024
What A Do Theatre MI$198,941 Executive Di $53,109 $59,649 2025
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $38,097 2025
Delaware Children's Theatre Ltd DE$199,891 Vice President $30,000 $33,779 2023
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $42,405 2024
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $11,801 2023
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $39,305 2025
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $17,016 2023
Shabach Enterprise TX$201,957 Executive Director $5,500 $6,326 2023
Margret And Ha Rey Center Inc NH$190,958 Director $56,160 $57,920 2024
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $22,432 2024
Rubber City Shakespeare Company OH$190,570 Ex-officio $11,843 $14,010 2024
Matheatre Corporation WY$203,072 President $18,130 $21,684 2024
North Canton Playhouse OH$189,127 Executive Director $27,490 $32,521 2024
Off The Wall Productions PA$188,494 Executive Ar $5,627 $6,453 2023
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $10,762 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $17,768 2023
Crearte Latino Cultural Center Corp FL$188,130 Director $60,000 $62,957 2024
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $60,825 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted10th

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 (Joseph Walsh) 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 189 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,928 is reasonable (approximately the 10th 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.