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PeerBasis
Compensation Comparability Determination

Capitol Theatre Center Foundation

Executive Director / CEO

EIN 942722927
PA · NTEE A11
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Kozlowski, Executive Director / CEO ($47,796) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Kozlowski — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,625 total compensation of comparable organizations → $139,619 $47,796
$10,63310th
$16,11125th
$37,613Median
$70,01975th
$106,03290th
$47,796This org · 57th
p10$10,633
p25$16,111
p50$37,613
p75$70,019
p90$106,032
$47,796

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 PA 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
Gates Chili Color Guard Parents Inc NY$404,683 Executive Director $12,366 $11,536 2023
Port Columbus Civil War Naval Center Inc GA$418,117 Executive Director $56,200 $56,665 2024
Cccd Foundation NC$421,264 Executive Di $35,942 $37,241 2024
Cmw Support Corporation RI$424,726 Founder & Artistic Director $25,947 $24,949 2024
Naz Real Estate Holding Company MN$378,002 President & Ceo $33,773 $32,601 2025
National Hispanic Cultural Center NM$432,221 President An $104,920 $116,503 2023
John Kirkpatrick Fund For Historic OK$438,882 President $36,220 $41,175 2023
Kenosha Public Museums Foundation Inc WI$440,389 Executive Director $36,888 $38,631 2024
Klcs Education Foundation CA$366,307 President $71,223 $63,494 2023
Houston Boychoir Inc TX$366,020 Executive Dir. $10,000 $10,031 2024
Armory Theater Fund OR$355,915 Pcs Director Of Finance $8,871 $8,505 2023
Senior Services Foundation Inc NC$454,521 Executive Di $36,301 $37,613 2024
Lane County Historical Society OR$455,705 Co-executive Director $54,093 $51,861 2023
Act Market Street CA$348,689 Executive Director/president $17,368 $15,483 2023
Florida Federation Of Colorguards FL$342,402 President $22,590 $20,732 2025
The Acts 44 Foundation Inc OH$469,024 President/ce $99,747 $109,069 2023
Dpm Asset Management Inc TX$471,899 President $13,640 $13,682 2024
Friends Of The Patapsco Valley State MD$472,964 Executive Director $103,339 $96,880 2024
Wisconsin Broadcasters Association WI$328,474 President And Ceo $21,960 $22,998 2024
American Indian Cultural Center Management OK$317,982 Ceo $11,054 $12,567 2023
Maltz Jupiter Theatre Foundation Inc FL$492,954 President & Secretary $14,426 $13,991 2023
Keys 4 4 Kids Inc MN$494,139 Executive Director $86,309 $85,520 2024
Ives Torres Foundation CA$312,816 Director $67,826 $58,730 2024
San Bernardino County Museum Association CA$299,234 Executive Director $142,923 $123,757 2024
Artsquest Foundation PA$292,257 Executive Director $135,613 $139,619 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted11th

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 (Kelly Kozlowski) 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 35 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,796 is reasonable (approximately the 57th 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.