Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Philadelphia Dance Theatre Inc

Executive Director / CEO

EIN 233011020
PA · NTEE A62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joy Capponi, Executive Director / CEO ($70,700) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Joy Capponi — reported title “Artistic Direct”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,905 total compensation of comparable organizations → $263,018 $70,700
$17,14910th
$33,36625th
$52,046Median
$72,91075th
$87,71690th
$70,700This org · 71st
p10$17,149
p25$33,366
p50$52,046
p75$72,910
p90$87,716
$70,700

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 PA 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
Fidalgo Danceworks WA$472,964 Executive Director $44,654 $38,940 2024
Covenant Ballet Theatre Of Brooklyn NY$475,054 Executive Director $80,000 $70,411 2024
Inlet Dance Theatre OH$455,443 Executiveartistic Director $60,498 $62,411 2024
Dances For A Variable Population Inc NY$445,656 Board Member/executive Director $69,054 $62,572 2023
Ice Dance International ME$442,975 Chair/presid $60,764 $57,736 2025
Embody Dance Organization Inc CT$492,473 Executive Di $40,000 $37,608 2023
Chinese Performing Arts Of America CA$440,711 Executive Dir $36,000 $31,172 2023
Kalapriya Foundation Center For Indian IL$437,349 Executive Director $54,677 $52,356 2024
Esquina Tango Cultura Society TX$437,022 Exec Director $49,436 $48,166 2024
Carolina Dance Collaborative SC$436,657 Executive Director $32,680 $33,206 2024
Pennsylvania Regional Ballet PA$435,993 Executive Director $38,500 $37,395 2024
Arc Dance Productions Inc WA$435,108 Director $100,000 $87,203 2024
Dance Entropy Inc NY$433,896 Advisor $97,300 $83,430 2025
Backhausdance CA$430,632 Officer/artistic Director $25,425 $22,015 2023
Abilities Dance Inc MA$507,404 President, Clerk $95,819 $83,866 2024
Na Lei Hulu I Ka Wekiu Hula Halau CA$507,701 President $33,600 $28,259 2024
Post Classical Ensemble Inc DC$509,611 Executive Director $80,000 $66,615 2025
Mutual Dance Theatre And Arts Centers OH$419,726 Artistic & Executive Director $42,000 $43,328 2024
Clancy Works Inc MD$419,476 Executive Director $55,184 $51,735 2023
Indianapolis Dance Company Dba Gregory IN$418,982 Executive Dir. $48,111 $49,417 2024
Dmf Youth Inc NY$417,709 Executive Director, Member $69,200 $62,704 2023
Greensboro Ballet Inc NC$410,978 Executive Director $40,380 $40,639 2024
California Dance Institute CA$410,669 Director $44,180 $36,200 2025
Northeast Ohio Center For Choreography OH$523,169 Executive Director Member At Large $111,680 $112,242 2025
Axis Dance Company CA$523,424 Managing Dir $100,003 $84,108 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 PA 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 default71st
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted71st

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 (Joy Capponi) 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 98 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,700 is reasonable (approximately the 71st 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.