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PeerBasis
Compensation Comparability Determination

Spokane Childrens Theatre Inc

Executive Director / CEO

EIN 237425807
WA · NTEE A650
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tanya Brownlee, Executive Director / CEO ($68,449) against every comparable organization that fit the selection criteria — 286 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: Tanya Brownlee — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

286 organizations qualified on sector, size, and geography 286 within the band form the benchmarked peer set.

Distribution of comparable compensation

$795 total compensation of comparable organizations → $151,530 $68,449
$5,62810th
$17,37025th
$40,238Median
$59,76175th
$73,69990th
$68,449This org · 84th
p10$5,628
p25$17,370
p50$40,238
p75$59,761
p90$73,699
$68,449

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 WA 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
Interact Story Theatre Education MD$264,476 Executive/artis $41,908 $44,920 2024
Laboratory Theater Of Florida Inc FL$264,743 President $17,472 $20,168 2022
Pandora Productions Inc KY$262,918 Artistic Direct $23,208 $27,850 2025
Chinese Theatre Works Inc NY$262,698 Exec Director $32,650 $33,825 2024
Barrier-free Inc MD$265,191 Executive Director $55,730 $59,735 2024
Noor Theatre Inc NY$262,003 Treasurer/secretary/executive Director $12,500 $12,950 2024
The Williams Project WA$265,923 President $41,350 $43,698 2023
Music Theatre West UT$266,101 Managing Director $9,000 $10,288 2025
Downriver Youth Performing Arts Center MI$266,493 Director/programming $11,649 $13,785 2024
Franklin Stock Company NY$266,791 Ex-officio/ad $50,000 $53,330 2023
Green Bay Community Theater Inc WI$266,954 President $800 $933 2025
Elkhart Civic Theatre Inc IN$260,244 Executive Di $49,621 $58,447 2025
Latinus Theater Experience Company OH$259,988 Executive Artistic Director/ Actress/producer $42,000 $51,001 2024
Friends Of The Penn Inc MI$267,965 Executive Director $33,075 $40,296 2023
Pushpush Arts Company GA$259,645 Co Director $5,849 $6,743 2024
4 Community Theatre MN$268,606 Executive Artistic Director $14,200 $16,087 2024
Outcry Theatre Inc TX$268,753 Artistic Dir $37,440 $42,938 2024
Mohawk Valley Center For The Arts Inc NY$269,570 Executive Director $48,567 $49,018 2025
The Roots And Wings Project CA$270,111 President $20,000 $19,800 2024
Stevie Rays Theatre Company MN$272,086 Executive Director $72,080 $81,656 2024
Stageworks On The Hudson Inc NY$272,369 Exec. Artist $32,417 $34,576 2023
Kitchen Dog Theater TX$272,394 Managing Director $47,500 $56,084 2023
Fairfield Center Stage Inc CT$255,393 Ceo $31,398 $33,752 2024
Clark Youth Theatre Incorporated OK$254,281 Exec. Director $34,125 $44,354 2023
Corsicana Community Playhouse Inc TX$254,265 Exc Dir $30,805 $35,329 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2025 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 WA 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)90th
Reportable pay only (column D), adjusted85th
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 (Tanya Brownlee) 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 286 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,449 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.