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PeerBasis
Compensation Comparability Determination

Rockford Dance Company

Executive Director / CEO

EIN 237334600
IL · NTEE A62Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Maria Castello, Executive Director / CEO ($13,305) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Maria Castello — reported title “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

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$278 total compensation of comparable organizations → $139,639 $13,305
$10,47510th
$21,98225th
$36,607Median
$53,71975th
$78,39190th
$13,305This org · 14th
p10$10,475
p25$21,982
p50$36,607
p75$53,719
p90$78,391
$13,305

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 IL 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
Moving Theater NY$306,167 Artist $18,950 $17,418 2023
Ravel Dance Company Inc VA$304,284 President $25,000 $23,849 2024
The High Steppers Drill Team Inc CA$302,799 President $53,800 $44,716 2025
Chicago Dance Health Fund IL$309,642 Executive Dir. $81,397 $81,397 2023
Georgia Metropolitan Dance Theatre Inc GA$300,798 Artistic Director $19,456 $19,899 2023
Integrity Dance Center Inc FL$300,434 President $26,739 $25,551 2023
New Expressive Works OR$300,355 Executive Director & Board Chair $34,100 $31,287 2024
1520 Arts UT$312,275 Ceo $30,525 $31,778 2023
Cerqua Rivera Dance Theatre IL$299,861 Artistic Dir. $44,604 $42,208 2025
Kairos Alive MN$312,347 Executive Director $51,292 $51,553 2023
The Pop-up Project TN$321,591 Executive Director $51,923 $53,922 2024
Saratoga Springs Youth Ballet Inc NY$290,227 Chairwoman $55,638 $49,672 2024
Latsky Dance Inc NY$324,119 Treasurer $63,500 $58,366 2023
Friends Of Olympia Station Inc CA$324,338 Executive Dir. $60,000 $49,868 2025
Pioneer Winter Collective Inc FL$287,596 Executive Director $43,529 $41,594 2023
Dance Moves Stl MO$287,414 Executive Director $58,000 $59,129 2025
Afro Brazil Arts Inc NY$324,806 Board Chair, President $87,880 $78,457 2024
Keane Sense Of Rhythm Inc MN$286,852 Executive Director $60,902 $59,456 2024
Abhinaya Dance Company Of San Jose CA$286,824 Secretary $7,500 $6,587 2023
Uptown Dance Company TX$286,613 Executive Director $33,350 $32,960 2024
Celebrate The Beat CO$285,601 Managing Dir. $61,250 $58,026 2024
Santa Barbara Festival Ballet CA$326,642 Conservatory Director $17,262 $14,727 2024
Headlong Dance Theater Inc PA$284,717 President $45,000 $47,518 2022
Knickerbocker Cotillion Inc NJ$284,220 Executive Dir. $38,000 $33,521 2024
Threads Dance Project MN$328,049 Executive Director $46,325 $45,225 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default14th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted14th

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 (Maria Castello) 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 138 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,305 is reasonable (approximately the 14th 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.