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PeerBasis
Compensation Comparability Determination

Pan American Dance Foundation Inc

Executive Director / CEO

EIN 112575764
NY · NTEE A6E0
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Farrell, Executive Director / CEO ($28,800) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Douglas Farrell — 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

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,647 total compensation of comparable organizations → $147,240 $28,800
$29,65310th
$46,06825th
$63,574Median
$80,02975th
$108,98890th
$28,800This org · 8th
p10$29,653
p25$46,068
p50$63,574
p75$80,029
p90$108,988
$28,800

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 NY 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
Community Music School NY$498,574 Executive Director $61,750 $63,574 2023
Bronx School For Music Inc NY$501,301 President $59,044 $60,788 2023
Christian Youth Theater Fredericksburg VA$505,159 Director $55,935 $59,768 2024
Wirth Center For The Performing Art MN$486,629 Executive Di $48,000 $51,135 2025
Young Actors Theater Inc CA$476,689 Executive Director $67,981 $66,881 2023
Pioneer School Of Drama KY$470,967 Co-president/managing Director $20,800 $24,730 2024
Ascendance Pole And Aerial Arts WA$534,703 Vice Preside $64,769 $66,068 2023
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $41,001 2024
Csehy Summer School Of Music PA$455,372 Executive Director $62,237 $68,684 2024
Summerbella CA$449,043 Trustee $24,000 $22,934 2024
Coro De Ninos De San Juan PR$550,163 Administrator $28,800 $29,651 2023
Community Music School Inc NC$550,768 Executive Director $94,750 $108,343 2024
Gabriela Lena Frank Creative CA$442,499 President $121,801 $119,831 2023
Claude Mcneal's Musical Theatre Training IN$556,577 President And Ceo $73,000 $85,193 2024
Portland Actors Conservatory OR$433,940 Board Member $60,123 $63,613 2023
The Center For Theater Arts PA$568,090 Executive Di $133,419 $147,240 2024
Labanbartenieff Institute Of Movement NY$418,184 Executive Dir. $35,000 $36,034 2023
Pakachoag Music School Of Greater MA$418,001 Interim Executive Director $62,107 $61,763 2024
Artsup La CA$576,170 Executive Director $75,000 $71,670 2024
Middlebury Community Music Center VT$580,279 Executive Di $113,767 $130,464 2023
Oregon International Ballet Academy OR$407,407 Executive Dir. $50,000 $51,385 2024
Oklahoma Youth Orchestras Inc OK$392,168 Executive Di $66,682 $81,257 2024
Chehalis Ballet Center WA$379,402 Administrative Director $40,937 $39,515 2025
Ali Akbar College Of Music CA$377,532 President $39,386 $38,748 2023
Portland School Of Ballet ME$629,099 Executive Director $53,509 $59,295 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted8th

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 (Douglas Farrell) 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 39 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,800 is reasonable (approximately the 8th 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.