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PeerBasis
Compensation Comparability Determination

Delaware Children's Theatre Ltd

Executive Director / CEO

EIN 510122191
DE · NTEE A650
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Donna Swajeski, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 197 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Donna Swajeski — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

197 organizations qualified on sector, size, and geography 197 within the band form the benchmarked peer set.

Distribution of comparable compensation

$807 total compensation of comparable organizations → $98,132 $30,000
$4,28710th
$11,46425th
$26,912Median
$43,61175th
$56,29090th
$30,000This org · 56th
p10$4,287
p25$11,464
p50$26,912
p75$43,611
p90$56,290
$30,000

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 DE 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
Spinning Tree Theatre MO$200,081 Ex-officio $35,845 $37,662 2024
Classical Theatre Company TX$199,643 Executive Artistic Director, Treasurer $35,000 $33,836 2025
Christian Performance Theatre Inc KS$200,199 Artistic Dir $9,499 $10,481 2023
Pittsburgh International Classic Theatre PA$200,248 Artistic Director $36,222 $34,909 2025
What A Do Theatre MI$198,941 Executive Di $53,109 $52,977 2025
Lynnville Area Arts Association Inc TN$198,597 Executive Director $16,900 $18,142 2023
Fort Totten Little Theater Company ND$198,130 President $1,500 $1,681 2023
Shabach Enterprise TX$201,957 Executive Director $5,500 $5,619 2023
North Street Playhouse Inc VA$202,483 Artistic Dir $20,800 $19,922 2024
Matheatre Corporation WY$203,072 President $18,130 $19,259 2024
Lakewood Community Players WA$196,531 Producing Artistic Director $4,928 $4,377 2024
Enlightened Theatrics OR$195,716 Executive Director $65,000 $61,648 2023
Bandit Theater WA$195,227 Executiveartistic Director $57,991 $53,025 2023
St Marys Childrens Theatre Inc GA$204,728 Executive Dir. $9,583 $9,558 2024
St John Community Theatre LA$204,923 Managing Director $14,033 $15,781 2023
Black Repertory Theatre Of Kansas City MO$204,948 President Emeritus/ Executive Artistic Director/founder $51,416 $54,021 2024
Alton Little Theater Incorporated IL$194,676 Executive Director $36,050 $35,158 2024
Bricolage PA$194,428 Principal Creative & Co-fo $58,112 $59,185 2023
Running To Places Theatre Company Ltd NY$194,342 Resident Director $31,552 $28,283 2024
Bright Lights Theatre TX$205,508 President And Exec Dir $17,750 $17,159 2025
Dandylyon Drama WA$205,579 Artistic Director $31,973 $28,397 2024
Saltworks Theatre Company PA$206,405 Executive Director $71,749 $70,978 2024
Evergreen Players Inc CO$207,078 Executive Director $58,055 $56,853 2023
Restoration Stage Inc MD$207,234 Executive Dir $50,098 $47,834 2023
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $15,112 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default56th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted55th

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 (Donna Swajeski) 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 197 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 56th 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.