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PeerBasis
Compensation Comparability Determination

Center For Modern Dance Education Inc

Executive Director / CEO

EIN 221699375
NJ · NTEE A62Z
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Elissa Machlin-lockwood, Executive Director / CEO ($21,150) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Elissa Machlin-lockwood — reported title “ARTISTIC 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

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$324 total compensation of comparable organizations → $106,492 $21,150
$5,84710th
$16,06825th
$31,931Median
$57,41375th
$82,70590th
$21,150This org · 33rd
p10$5,847
p25$16,068
p50$31,931
p75$57,413
p90$82,705
$21,150

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 NJ 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
Danceworks Chicago Inc Nfp IL$183,426 Executive Dir. $62,246 $68,540 2025
Thin Man Dance Inc NY$175,747 Board Member/executive And Artistic Director $60,000 $64,173 2023
Calidanza Dance Company CA$185,250 C/o $18,575 $18,439 2024
Anikaya Akhra Inc MA$185,771 Artistic Director $9,700 $10,021 2024
Wild Space Inc WI$173,970 Managing Dir $26,594 $31,931 2024
Nca Dance Studio CA$188,340 Director $4,421 $4,518 2023
Keigwin And Company Inc NY$190,606 Executive Di $51,458 $55,037 2023
Fist & Heel Performance Group NY$191,790 Executive Director $35,800 $37,191 2024
Vangeline Theater Inc NY$167,010 Artistic Director, Board Member, Teacher $58,100 $62,141 2023
Steamboat Dance Theatre CO$166,190 Executive Dir. $28,585 $31,511 2024
Ballet Des Ameriques School & Company Inc NY$195,967 Pres/exec Director $33,866 $35,182 2024
Mashup Contemporary Dance Company CA$158,587 Executive Direcor $9,728 $9,657 2024
Flamenco Denver CO$156,978 Executive Dir. $55,434 $61,110 2024
Huntington Dance Theatre Ltd WV$203,908 Studio Director $11,600 $14,440 2024
Leap Of Faith Arts Ministries IL$204,024 Director $18,819 $21,898 2023
Edge School Of The Arts Dance Legacy Inc NY$204,650 Director $80,000 $85,563 2023
Eryc Taylor Dance Incorporated NY$205,752 President $24,700 $26,417 2023
American Dance Machine For The 21st Century NY$153,425 President $5,250 $5,615 2023
Arts Live Theatre Inc AR$206,979 Executive Director $42,760 $55,257 2024
Nrithya Sangeeth IL$206,990 Officer $90,000 $104,727 2023
Traffic Jam Inc IL$210,150 President $9,895 $11,184 2024
Heart Of Dance MN$212,823 Interim Executive Director $47,878 $54,389 2024
Thresh Inc NY$145,439 Executive Director $84,000 $87,265 2024
Dancing Classrooms Greater Richmond VA$145,056 Executive Di $51,217 $58,532 2023
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $37,245 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default33rd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted33rd

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 (Elissa Machlin-lockwood) 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 73 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,150 is reasonable (approximately the 33rd 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.