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PeerBasis
Compensation Comparability Determination

Xelias Aerial Arts Studio

Executive Director / CEO

EIN 203805150
MN · NTEE A600
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Margaret Emery, Executive Director / CEO ($96,000) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $112,176 $96,000
$12,41310th
$26,60425th
$47,619Median
$62,84475th
$77,73590th
$96,000This org · 97th
p10$12,413
p25$26,604
p50$47,619
p75$62,844
p90$77,735
$96,000

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 MN 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
Reno Dance Company NV$311,005 Executive Director $15,000 $15,619 2024
Youth Dance Ensemble And School MN$306,706 Executive Director $60,468 $60,468 2025
Ghostlight Productions Inc MI$306,295 General Manager & Artistic Director $39,250 $42,084 2024
Performing Arts Academy Of New TX$313,628 Chairman $29,996 $31,170 2024
Yes And Collaborative Arts PA$314,678 Executive Director $32,490 $33,658 2024
Atlanta Dance Theatre Inc GA$315,215 Artistic Dir $65,078 $67,974 2024
Ankeny Friends Of The Arts IA$304,062 Executive Director $47,885 $56,075 2023
Arts For Kids Inc NJ$316,270 Executive Director $57,868 $52,288 2025
Christ In The Arts Of West Texas Inc TX$302,809 President $26,300 $26,625 2025
Katharsis Media NM$302,669 Executive Director $71,027 $79,358 2024
Brownbody MN$302,426 Executive Director $63,550 $67,158 2023
Sandglass Center For Puppetry & Theater Research Ltd VT$318,179 Board Member And Artistic Director $37,556 $40,428 2023
Mishpachah Inc OH$321,109 Director $60,911 $68,997 2023
Bower Center For The Arts VA$321,721 Executive Director $63,750 $63,942 2024
Childrens Legacy Theatre Inc DC$322,058 Executive Director $51,970 $47,375 2024
Rawdance CA$296,383 Director $3,802 $3,411 2024
Teada Productions CA$323,308 President & $60,000 $52,433 2025
Danielandsomesuperfriends Inc NY$296,045 Ceo, Artistic Director $69,823 $63,853 2025
Rocky Mountain Ballet Theatre MT$324,315 Associate Dir. $30,000 $33,593 2024
Baltimore Improv Group MD$293,707 Managing Director $50,000 $49,994 2023
Contemporary Youth Orchestra OH$293,497 Executive Di $72,892 $82,569 2023
Death Of Classical Inc NY$293,171 Artistic Director $28,855 $27,086 2024
Unison Learning Center Inc NY$326,868 Executive Director $63,000 $60,885 2023
Odyssey Opera Of Boston Inc MA$327,762 Executive Director $106,167 $102,033 2023
Sino Us Performing Arts Organization CA$327,781 Secretary $62,699 $57,903 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2025 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 MN 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 default97th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted96th

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 (Margaret Emery) 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 151 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,000 is reasonable (approximately the 97th 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.