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PeerBasis
Compensation Comparability Determination

Sc New Play Festival Inc

Executive Director / CEO

EIN 920750879
SC · NTEE A60
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of West Hyler, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 149 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: West Hyler — reported title “EXECUTIVE ARTISTIC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $125,167 $30,000
$13,24610th
$25,65425th
$47,487Median
$62,20675th
$83,30190th
$30,000This org · 30th
p10$13,246
p25$25,654
p50$47,487
p75$62,206
p90$83,301
$30,000

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 SC 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
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $16,654 2024
Studio 1 NC$356,006 Executive Dir. $60,100 $61,100 2024
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $17,733 2023
Amazing Things Arts Center Inc MA$357,744 Executive Director $67,234 $59,446 2024
Holy City Arts & Lyric Opera SC$357,749 General Dire $34,490 $35,403 2024
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $45,744 2024
Little Globe Inc NM$348,773 Co-director $50,250 $54,748 2023
Alive & Kickin MN$360,111 Executive Director $64,500 $64,560 2023
Arcadia Performing Arts Inc PA$348,016 Executive Director $39,800 $39,051 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $70,437 2023
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $46,675 2024
American Theater Group NJ$362,732 Artistic Dir $60,000 $52,709 2024
Ladies Of Hip-hop Festival NJ$363,054 Executive Director $13,700 $12,391 2023
Lovegood Performing Arts Company OR$363,379 President $12,160 $11,439 2023
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $61,347 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $8,891 2024
Thomasville Entertainment GA$365,778 Executive Dir. $35,700 $34,408 2025
Newport Opera House Association NH$340,825 Executive Director $53,500 $48,606 2024
Blue Water Theatre Company MN$340,562 Managing Director $55,000 $53,472 2024
Sunfest Of Palm Beach County Inc FL$368,350 Executive Director $117,990 $106,248 2025
Authentic Community Theatre Inc MD$339,283 President $33,950 $32,152 2023
Bembe Drum & Dance Inc WI$369,420 Int. Exec. D $28,323 $29,103 2024
Ztp MN$337,220 Executive Artistic Director $62,150 $62,208 2023
Shine On Performing Arts TX$371,248 President Of Board & Executive Artistic Director $40,019 $39,388 2024
Teatro Experimental Yerbabruja Inc NY$371,539 Executive Director $100,000 $88,909 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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)28th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted29th

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 (West Hyler) 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 149 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 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.