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PeerBasis
Compensation Comparability Determination

Bay Area Theatresports

Executive Director / CEO

EIN 943062113
CA · NTEE A650
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marilyn Langbehn, Executive Director / CEO ($69,401) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Marilyn Langbehn — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$405 total compensation of comparable organizations → $136,735 $69,401
$4,30810th
$12,27925th
$25,670Median
$45,63075th
$62,65390th
$69,401This org · 95th
p10$4,308
p25$12,279
p50$25,670
p75$45,630
p90$62,653
$69,401

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 CA 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
Grateful Crane Ensemble Inc CA$159,290 Exec Director $47,616 $47,616 2024
Quincy Music Theatre Inc FL$158,540 Executive Di $12,606 $14,119 2023
Island Stage Left WA$157,842 Executive Di $49,666 $53,016 2023
Calliope Productions Incorporated MA$163,408 President $15,000 $16,071 2023
Pax Amicus Foundation NJ$155,661 President $12,000 $12,408 2024
Stage Left Theater Association WA$155,129 Managing Director $12,000 $12,442 2024
Knights Of Indulgence Theatre United Sta CA$153,332 Executive Dir. $42,000 $42,000 2024
Childrens Theatre Of Houston TX$167,263 Officer $44,584 $51,648 2024
My Nose Turns Red Theatre Company KY$167,457 Executive Director $43,720 $54,396 2024
Enchantment Theatre Company PA$152,282 Director $39,200 $45,271 2024
Milwaukee Ballet Orchestra Inc WI$151,804 Managing Director $3,460 $4,308 2023
Yara Arts Group NY$150,689 Artistic Director & Board Member $20,750 $21,714 2024
Lucky Plush Productions IL$170,279 Secretary $3,443 $3,819 2025
Theatre On The Ridge CA$148,824 Executive Dir. $13,000 $13,384 2023
Academy Of Community Theatre CO$148,319 Director $24,435 $27,134 2024
Actors Theater Of Minnesota MN$147,132 Managing Dir $2,400 $2,675 2025
Ohlook Performing Arts Center Inc TX$173,927 Educational And Creative Director $36,000 $41,704 2024
Upstream Theater MO$146,085 Artistic Director $10,700 $13,124 2024
The Actors' Group (Tag) HI$145,978 Treasurer/production/manag $26,475 $28,261 2023
Whidbey Childrens Theater WA$174,519 Executive Director $37,000 $39,496 2023
Marva Theater Performing Arts Center Inc MD$175,093 Theater Manager $21,333 $23,779 2023
Oak Park River Forest Civic Theatre IL$175,886 Managing Director $28,501 $32,449 2024
The Nola Project Inc LA$176,949 Executive Director $8,177 $10,427 2024
Dunes Art Foundation Inc IN$176,991 Managing Dir $2,000 $2,443 2024
Iron Crow Theatre Company Inc MD$177,985 Director $3,620 $3,819 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default95th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted93rd

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 (Marilyn Langbehn) 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 122 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,401 is reasonable (approximately the 95th 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.