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PeerBasis
Compensation Comparability Determination

The Walter Hive

Executive Director / CEO

EIN 823747637
AZ · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diane Haws, Executive Director / CEO ($75,790) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,783 total compensation of comparable organizations → $118,215 $75,790
$12,31210th
$23,94825th
$36,445Median
$64,88175th
$75,89990th
$75,790This org · 90th
p10$12,312
p25$23,948
p50$36,445
p75$64,881
p90$75,899
$75,790

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
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $36,988 2023
Working Artists And The Greater Economy Inc NY$120,266 Core Organizer $48,396 $45,472 2023
Arts Access South Carolina SC$130,873 Executive Di $50,500 $54,781 2023
Pulse Arts Inc CA$136,003 Executive Director $78,600 $68,548 2024
Dstl Arts CA$137,332 Founder, Executive Director; President $14,325 $12,493 2024
Xyayx The Movement Inc NY$139,000 Program Leader $12,335 $11,590 2023
Great River Taoist Center Inc VA$142,450 Director $36,000 $35,106 2024
Susan Kathleen Black Foundation Inc TX$142,600 Exec Director $29,333 $30,510 2023
Timeless Gifts IL$102,314 Executive Director $55,200 $54,809 2024
Essex Youth Theater Inc NJ$145,404 Artistic Director And General Manager $75,712 $68,273 2024
Illustration Institute ME$147,443 Co Founder $37,692 $38,119 2024
Highlands Art League Inc FL$95,039 Treasurer $3,720 $3,783 2022
Unscripted TN$93,402 Executive Director $8,550 $9,077 2024
Beyond The Grade TX$154,023 Executive Director $117,012 $118,215 2024
Voices CO$154,176 Executive Director $72,000 $71,787 2023
You Can Live History Inc CO$90,775 President $18,500 $17,916 2024
Paper Circle OH$89,941 Executive Dir $19,215 $21,162 2023
Articulture MN$158,528 Executive Dir. $37,316 $38,340 2023
Childrens Art Studio DC$158,586 Chair $130,000 $115,216 2024
Educarte Incorporated MD$159,450 Executive Direc $25,363 $23,948 2024
Emergent Arts AR$161,211 Executive Director $26,940 $30,584 2024
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $22,990 2023
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $36,445 2024
National Art Education Foundation VA$168,143 Secretary/treasurer $29,651 $29,769 2023
Unruly Arts OH$174,101 Executive Director $62,400 $68,722 2023

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 default90th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted86th

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 (Diane Haws) 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 29 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,790 is reasonable (approximately the 90th 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.