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PeerBasis
Compensation Comparability Determination

Coho Productions Inc

Executive Director / CEO

EIN 931166521
OR · NTEE A650
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Morgan Clark-gaynor, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 304 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Morgan Clark-gaynor — reported title “MANAGING DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

304 organizations qualified on sector, size, and geography 304 within the band form the benchmarked peer set.

Distribution of comparable compensation

$747 total compensation of comparable organizations → $142,324 $40,000
$9,61510th
$24,47525th
$43,786Median
$61,29875th
$76,48290th
$40,000This org · 44th
p10$9,615
p25$24,475
p50$43,786
p75$61,298
p90$76,482
$40,000

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 OR 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
Longview Act TX$330,966 Executive Director $60,108 $64,746 2024
Master Arts Theatre MI$331,057 Artistic Dir $37,693 $41,894 2024
Umpqua Actors Community Theatre OR$331,066 Executive Director $64,477 $64,477 2024
Playpenn Inc PA$331,512 Artistic Dir $88,952 $95,521 2024
Germantown Community Theatre Inc TN$332,841 Executive Director $53,420 $58,907 2025
Musical Youth Artist Repertory Theatre CA$332,871 President $75,955 $72,713 2023
Kidz Konnection Inc CT$333,085 President $50,833 $50,001 2025
Theatre With A Twist Inc MA$333,118 Director $43,569 $42,160 2024
Baltimore Theatre Project MD$322,398 Executive Director $47,700 $46,783 2025
Los Angeles Theatresports CA$333,547 Board Member $780 $747 2023
Merely Players CO$333,603 Member $1,000 $1,033 2024
North Carolina Theatre Conference NC$334,224 Executive Director $108,150 $117,231 2025
Anchorage Community Theater Inc AK$320,704 Executive Dir. $63,675 $65,553 2024
Fairbanks Drama Association AK$334,859 Executive Director $86,120 $86,375 2025
Chicago Latino Theater Alliance IL$335,630 Executive Di $113,866 $117,437 2025
Stolen Shakespeare Guild TX$319,631 Executive Di $48,166 $51,883 2024
Theatre Rhinoceros Inc CA$336,121 Executive Dir. $78,500 $71,111 2025
The Paper Bag Players Inc NY$336,631 Executive Di $20,576 $20,021 2024
Walla Walla Summer Theater Studios WA$318,806 Executive Artistic Director $70,000 $67,486 2024
Childrens Musical Theatreworks Inc CA$336,869 Executive Dir. $12,000 $11,158 2024
Theatre Puget Sound WA$337,152 Executive Director $83,160 $82,541 2023
Port Tobacco Players Inc MD$318,280 President $28,000 $28,188 2024
Acting Out Theater Company Inc MA$337,474 President/tr $39,000 $37,738 2024
Theatre Macon Inc GA$317,696 Executive Di $59,740 $64,682 2024
Mile High Youth Theatre Inc CO$337,898 Executive Director $55,042 $55,368 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default44th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Morgan Clark-gaynor) 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 304 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 44th 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.