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PeerBasis
Compensation Comparability Determination

Valentina Kozlova Dance Foundation Inc

Executive Director / CEO

EIN 200350143
NY · NTEE A63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valentina Kozlova, Executive Director / CEO ($13,202) against every comparable organization that fit the selection criteria — 459 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

459 organizations qualified on sector, size, and geography 459 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $493,311 $13,202
$4,04810th
$11,20525th
$25,191Median
$46,75375th
$63,90690th
$13,202This org · 28th
p10$4,048
p25$11,205
p50$25,191
p75$46,753
p90$63,906
$13,202

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.

OrganizationStateTotal revenueTotal compSource
Palacios House Of ArtsLA $88,100$23,991 990
509 Cultural CenterCA $88,051$47,780 990
Morning Star News International IncCA $87,895$45,256 990
Western Maine Play MuseumME $88,376$24,464 990
Crawford Family Historical Museum IncTX $87,830$34,136 990
Roanoke Symphony FoundationVA $88,394$1,246 990
Dorothy Ramon Learning Center IncCA $88,488$56,788 990
Sentimental Journey IncPA $87,602$10,935 990
Moclips By The Sea Historical SocietyWA $88,622$4,459 990
Dublin Community CenterNH $87,586$25,545 990
South Florida Chamber Ensemble IncFL $87,526$40,025 990
The Stage Door IncUT $87,427$9,061 990
International Jazz Day AzAZ $87,344$19,386 990
Berkeley Architectural Heritage AssociationCA $88,893$32,012 990
Dances Of Universal Peace InternationalWA $87,251$11,890 990
Waseca Arts Council IncMN $87,169$9,106 990
Music For AutismCA $87,168$35,166 990
Renew Theaters IncPA $87,022$121,496 990
Sing Stark IncOH $89,207$58,020 990
The Robert & Jane Meyerhoff Modern ArtMD $87,004$493,311 990
Peaceweavers IncNY $89,254$24,100 990
Tioga County Historical SocietyPA $86,949$32,825 990
The Center For Less UnpleasantNY $86,910$288,000 990
Koshare Indian Museum IncCO $89,322$53,057 990
Childrens Chorus Of Collin CountyTX $89,323$13,837 990

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 default28th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted26th

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 (Valentina Kozlova) 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 459 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,202 is reasonable (approximately the 28th 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). 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.