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PeerBasis
Compensation Comparability Determination

Ahwatukee Children's Theatre Inc

Executive Director / CEO

EIN 010640326
AZ · NTEE A65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Snow, Executive Director / CEO ($68,645) against every comparable organization that fit the selection criteria — 329 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

Benchmarked executive: Melissa Snow — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$700 total compensation of comparable organizations → $133,487 $68,645
$10,34210th
$25,94125th
$46,088Median
$60,99475th
$75,88090th
$68,645This org · 84th
p10$10,342
p25$25,941
p50$46,088
p75$60,994
p90$75,880
$68,645

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 AZ 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
Childrens Theatre Of Elgin & Fox Valley Theatre Company IL$392,287 Director Of Opertions $53,815 $53,434 2024
Saratoga Sponsor-a-scholar NY$391,840 Executive Director $35,000 $32,886 2023
Yorba Linda Spotlight Theater Company CA$391,469 Studio Manager $69,564 $60,667 2024
Vanguard Theater Company NJ$393,281 Artistic Director $12,500 $11,605 2023
Chicago Tap Theatre Nfp IL$391,090 Artistic Director $37,000 $36,737 2024
Theatrezone Inc MA$389,362 Treas/clerk $88,451 $80,275 2024
Sonoma Arts Live CA$387,782 President $3,325 $2,900 2024
Cyrano's Theatre Company AK$387,508 Producing Artistic Director $48,000 $46,348 2024
Santa Monica Theatre Guild CA$397,778 Member $27,615 $24,084 2024
Rivendell Theatre Ensemble IL$398,180 Director $50,576 $50,218 2024
Millbrook Playhouse Inc PA$386,051 Managing Director $32,810 $33,046 2024
North Platte Community Playhouse NE$398,815 Administrati $20,766 $23,224 2023
Literature To Life Inc NY$385,828 Exe Dir $32,200 $28,629 2025
Shaker Bridge Theatre Inc VT$400,360 Producing Artistic Director Ex Officio $48,750 $48,280 2025
Second Generation Theatre Company NY$400,401 Executive Di $10,000 $9,126 2024
Portland Drama Club OR$382,766 Executive Director & Board Chair $59,072 $55,404 2024
Theatre33 WA$402,026 Vice President $25,602 $23,834 2023
Lukaba Productions IL$402,338 Executive Director $75,000 $74,468 2024
Yellow Tree Theatre MN$403,540 Executive Artistic Director $66,128 $64,292 2025
Victory Gardens Theater IL$380,792 Managing Director $59,111 $60,426 2023
Beaver Dam Area Community Theatre Inc WI$380,164 Managing Director $60,000 $65,156 2023
The Justice Theater Project NC$380,151 Executive Producer $35,700 $37,256 2024
The Theatre Within Inc NY$379,723 President $34,400 $32,322 2023
Skylight Theatre Company CA$405,316 Executive Director $85,000 $74,129 2024
Haddonfield Plays And Players NJ$406,428 Managing Artistic Director $34,800 $31,381 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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)80th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted84th

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 Snow) 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 329 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,645 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). 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.