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PeerBasis
Compensation Comparability Determination

Aloha Performing Arts Company

Executive Director / CEO

EIN 990264271
HI · NTEE A60Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Geiger, Executive Director / CEO ($77,666) 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 84th percentile of comparable organizationswithin the typical range

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 → $138,013 $77,666
$17,60710th
$30,91025th
$52,360Median
$68,58975th
$94,24790th
$77,666This org · 84th
p10$17,607
p25$30,910
p50$52,360
p75$68,589
p90$94,247
$77,666

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

OrganizationStateTotal revenueTotal compSource
Arcadia Performing Arts IncPA $348,016$43,059 990
Little Globe IncNM $348,773$60,367 990
Cleveland Arts PrizeOH $350,187$50,440 990
The Stars Of Tomorrow Project IncNY $344,741$67,643 990
Impact Arts IncTX $350,870$19,552 990
Chelsea Music Festival CorporationNY $344,365$30,910 990
Sc New Play Festival IncSC $354,165$33,079 990
Newport Opera House AssociationNH $340,825$53,594 990
Blue Water Theatre CompanyMN $340,562$58,960 990
Shakespeare At A Nj Nonprofit CorporatioNJ $355,121$18,363 990
Studio 1NC $356,006$67,371 990
Authentic Community Theatre IncMD $339,283$45,998 990
Amazing Things Arts Center IncMA $357,744$65,546 990
Holy City Arts & Lyric OperaSC $357,749$39,035 990
ZtpMN $337,220$68,592 990
Forces Of Nature IncNY $336,324$17,669 990
7th Street Theatre AssociationWA $335,673$18,601 990
Alive & KickinMN $360,111$71,186 990
Danceast CollectiveTN $334,000$1 990
Strike Anywhere IncNY $362,504$51,466 990
American Theater GroupNJ $362,732$58,118 990
Ladies Of Hip-hop FestivalNJ $363,054$13,662 990
Lovegood Performing Arts CompanyOR $363,379$30,538 990
Texan-french Alliance For The ArtsTX $329,894$93,851 990
Thomasville EntertainmentGA $365,778$37,939 990

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 HI 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 default84th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted83rd

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 (Melissa Geiger) 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 $77,666 is reasonable (approximately the 84th 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.