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PeerBasis
Compensation Comparability Determination

Chandler Youth Theatre

Executive Director / CEO

EIN 843061640
AZ · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Specht, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 326 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Specht — 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

326 organizations qualified on sector, size, and geography 326 within the band form the benchmarked peer set.

Distribution of comparable compensation

$721 total compensation of comparable organizations → $144,179 $50,000
$13,43610th
$33,97425th
$52,450Median
$68,60875th
$84,29190th
$50,000This org · 46th
p10$13,436
p25$33,974
p50$52,450
p75$68,608
p90$84,291
$50,000

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 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
Balanced Almond Inc TX$451,494 President $40,134 $41,744 2024
White Bird Productions Inc NY$450,835 President $60,000 $58,040 2023
Gingold Theatrical Group NY$452,801 Artistic Dir. $57,200 $53,745 2024
Hallwalls Inc NY$454,638 Executive Dir. $50,500 $47,449 2024
The Elm Shakespeare Company CT$455,494 Producing Artistic Directo $79,711 $77,712 2024
Theatre Of The Oppressed Nyc Inc NY$447,079 Executive Director $80,641 $75,770 2024
Exodus Ensemble NM$456,258 Executive Di $38,595 $44,438 2023
Saguaro City Music Theatre AZ$457,185 Managing Director $3,000 $3,000 2024
Portland Experimental Theatre Ensemble OR$457,269 Board Member $43,250 $41,763 2024
Take-up Productions MN$445,379 Trustee/manager $24,880 $26,318 2023
Portland Revels OR$457,516 Executive Director $60,000 $56,443 2025
Austin Scottish Rite Community And TX$457,853 Executive Dir. $58,200 $60,535 2024
Community Playhouse Inc IA$443,541 Executive Director $50,375 $59,047 2023
Beaumont Community Players Inc TX$459,825 Executive Dir $75,000 $78,009 2024
Fiasco Theater Ltd NY$442,801 President/co-artistic Director $36,465 $34,262 2024
Performance Now Theatre Company CO$441,146 Executive Producer $24,250 $24,892 2023
Sieminski Theater Inc NJ$462,005 President & Ceo $61,550 $57,141 2024
Squonk Opera Inc PA$440,506 Co-executive Director/secretary $87,000 $90,212 2024
Ojai Playwrights Conference CA$439,363 Managing Director $40,000 $35,915 2024
Playful People Productions CA$463,684 Executive Dir. $12,557 $11,275 2024
New Federal Theatre Inc NY$464,790 Board Member/producing Artistic Dir. $70,015 $65,785 2024
Very Merry Theatre VT$437,977 Executive Director $41,428 $43,358 2024
Sweet Jane Productions Inc NY$465,782 President & Chairman $57,077 $55,213 2023
The Inheiritance Project Ltd NY$466,527 Executive Dir. $74,750 $70,234 2024
The Actors Conservatory Theatre TX$435,935 General Production Manager $50,000 $53,542 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 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 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 default46th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted46th

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 (David Specht) 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 326 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 46th 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.