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PeerBasis
Compensation Comparability Determination

Pipeline Theatre Company Inc

Executive Director / CEO

EIN 943486955
NY · NTEE A65
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Janice Amaya, Executive Director / CEO ($10,122) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,057 total compensation of comparable organizations → $105,678 $10,122
$6,08710th
$13,72925th
$33,323Median
$52,83975th
$75,16990th
$10,122This org · 21st
p10$6,087
p25$13,729
p50$33,323
p75$52,839
p90$75,169
$10,122

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The American Friends Of The AlmeidaNY $230,773$5,170 990
Shake On The Lake IncNY $227,871$20,734 990
Notch Theatre CompanyNY $245,219$51,323 990
New York Theatre Barn IncorporatedNY $245,252$5,707 990
Poetry Society Of New York IncNY $248,150$49,989 990
Broken Box Mime TheaterNY $248,740$81,644 990
Latinx Playwrights Circle IncNY $222,247$7,239 990
She Nyc Arts IncNY $218,793$4,227 990
Staretthe Directors Company IncNY $215,411$1,057 990
Innervision Theatre Arts Center IncNY $215,083$9,608 990
Staten Island Shakespearean Theatre CoNY $213,428$59,219 990
Piper Theatre Productions IncNY $212,121$10,568 990
Noor Theatre IncNY $262,003$12,831 990
Chinese Theatre Works IncNY $262,698$47,282 990
Franklin Stock CompanyNY $266,791$52,839 990
Mohawk Valley Center For The Arts IncNY $269,570$48,567 990
Stageworks On The Hudson IncNY $272,369$34,258 990
National Queer TheaterNY $273,780$42,005 990
The Movement Theatre Company IncNY $274,101$69,779 990
Pulse Ensemble Theatre IncNY $278,685$6,975 990
Running To Places Theatre Company LtdNY $194,342$32,387 990
Uptown Theater For Creative Arts IncNY $192,481$17,305 990
Origin Theatre Company IncNY $184,758$71,332 990
Bond Street Theatre Coalition LtdNY $295,067$32,026 990
New York City Players IncNY $296,648$105,678 990

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 NY 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 default21st
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (Janice Amaya) 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 34 similarly situated organizations (Same NTEE sector (A65) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,122 is reasonable (approximately the 21st 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). 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.