Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Roanoke Childrens Theatre Inc

Executive Director / CEO

EIN 263128430
VA · NTEE A65
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of April Hartsook Corbett, Executive Director / CEO ($4,950) against every comparable organization that fit the selection criteria — 254 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

254 organizations qualified on sector, size, and geography 254 within the band form the benchmarked peer set.

Distribution of comparable compensation

$718 total compensation of comparable organizations → $112,950 $4,950
$5,35410th
$15,29425th
$35,014Median
$51,48575th
$64,14090th
$4,950This org · 10th
p10$5,354
p25$15,294
p50$35,014
p75$51,485
p90$64,140
$4,950

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 VA 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
Pipeline Theatre Company Inc NY$236,519 Artist Trustee $10,122 $9,229 2025
Le Chat Noir Inc GA$236,621 Secretary $40,000 $42,884 2023
Rover Dramawerks TX$234,222 Executive Director $19,000 $19,684 2024
Looking For Lilith KY$237,210 Co-artistic Director $23,142 $25,086 2025
Act Out Theatre Company CA$237,977 Executive Director $51,923 $46,436 2024
Exposed Brick Theatre MN$238,127 Co-artistic Director $55,000 $57,949 2023
A Company Of Girls ME$232,912 Executive Director $51,755 $53,674 2024
Towle Performing Arts Company IN$232,013 Executive Director $56,467 $61,673 2024
South Park Theatre Inc PA$231,848 Executive Director $36,000 $37,182 2024
Vail Performing Arts Academy CO$231,704 Director $72,009 $73,624 2023
Storytelling Arts Of Indiana Inc IN$230,989 Executive Dir $12,500 $13,652 2024
The American Friends Of The Almeida NY$230,773 Secretary $5,170 $4,714 2025
Expats Theatre DC$229,766 Artistic Director $54,000 $49,078 2024
Shake On The Lake Inc NY$227,871 Director $20,200 $18,905 2024
Shelby County Community Theatre Inc KY$227,114 Executive Di $15,000 $16,260 2025
Hopewell Valley Children's Theatre Inc NJ$244,506 Executive Director $21,867 $20,220 2024
Cardboard Playhouse Theatre Company NM$244,506 Co-artistic Director $24,500 $28,098 2023
City Lit Theatre Company IL$244,530 Artistic Dir $22,308 $22,714 2024
Garrison Players Inc NH$244,611 President $3,000 $2,795 2025
Notch Theatre Company NY$245,219 President/artistic Director $50,000 $46,794 2024
Oye Palaver Hut Inc DC$245,225 Executive Director $24,000 $21,812 2024
New York Theatre Barn Incorporated NY$245,252 General Manager $4,500 $4,336 2023
Shakespeare In Detroit MI$226,090 Officer $35,000 $38,520 2023
Longmont Theatre Company Inc CO$225,189 Director $5,103 $5,218 2023
Ffx Ministries Inc VA$224,410 Production Manager $20,905 $21,522 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default10th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted10th

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 (April Hartsook Corbett) 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 254 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,950 is reasonable (approximately the 10th 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.