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PeerBasis
Compensation Comparability Determination

Afro Brazil Arts Inc

Executive Director / CEO

EIN 133676279
NY · NTEE A620
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Goldstein, Executive Director / CEO ($87,880) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Goldstein — reported title “BOARD CHAIR, 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

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,040 total compensation of comparable organizations → $156,410 $87,880
$15,69410th
$41,92825th
$62,990Median
$80,23675th
$109,11990th
$87,880This org · 78th
p10$15,694
p25$41,928
p50$62,990
p75$80,236
p90$109,119
$87,880

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
Latsky Dance Inc NY$324,119 Treasurer $63,500 $65,376 2023
Diversity Of Dance Inc NY$334,776 Artistic Director $15,825 $16,292 2023
Moving Theater NY$306,167 Artist $18,950 $19,510 2023
Saratoga Springs Youth Ballet Inc NY$290,227 Chairwoman $55,638 $55,638 2024
Layerhythm Productions Inc NY$283,841 President $46,271 $46,271 2024
Danceability Inc NY$278,210 Executive Di $58,865 $60,604 2023
Dance Heginbotham Inc NY$372,989 Artistic Dir $14,675 $14,297 2025
Dynamic Forms Inc NY$271,786 Founder, Executive & Artistic Director $156,410 $156,410 2024
Lubovitch Dance Foundation Inc NY$271,782 Executive Director/chief Financial Officer $112,433 $115,754 2023
Art Sweats Inc NY$379,913 Executive Director $40,270 $41,459 2023
Big Dance Theater Inc NY$395,854 Executive Director $80,315 $80,315 2024
Flight Path Dance Foundation Inc NY$396,508 Program Director $106,276 $106,276 2024
New York Dance Theatre Inc NY$401,286 Executive Artistic Director $43,333 $43,333 2024
Dmf Youth Inc NY$417,709 Executive Director, Member $69,200 $71,244 2023
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $12,040 2024
Dance Entropy Inc NY$433,896 Advisor $97,300 $94,792 2025
Dances For A Variable Population Inc NY$445,656 Board Member/executive Director $69,054 $71,094 2023
Covenant Ballet Theatre Of Brooklyn NY$475,054 Executive Director $80,000 $80,000 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 default78th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted78th

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 (Michael Goldstein) 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 18 similarly situated organizations (Same NTEE sector (A62) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,880 is reasonable (approximately the 78th 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.