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PeerBasis
Compensation Comparability Determination

Heather Wayne Dance Company

Executive Director / CEO

EIN 262989619
GA · NTEE A62
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heather Wayne, Executive Director / CEO ($16,970) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Wayne — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$280 total compensation of comparable organizations → $140,565 $16,970
$8,28110th
$17,53425th
$32,163Median
$50,00275th
$73,60790th
$16,970This org · 25th
p10$8,281
p25$17,534
p50$32,163
p75$50,002
p90$73,607
$16,970

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 GA 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
Alexander Academy Performing HI$253,930 President $20,205 $17,991 2024
Lydia Johnson Dance Inc NJ$254,743 Artistic Dir $69,014 $61,282 2024
Circo Zero CA$253,415 Artistic Director/treasurer $46,100 $39,590 2024
Brockus Project Dance Company CA$255,450 President $50,532 $44,679 2023
Jones-haywood Dance School Inc DC$250,155 Ceo/artistic Dir $50,000 $42,512 2025
Ginger Brown's Academy Of Performing Art GA$258,284 Director $5,694 $5,862 2023
Hedwig Dances Inc IL$258,348 Artistic Dir $65,000 $63,554 2024
The Flame Foundation TX$249,626 Pres/art Direct $30,382 $30,226 2024
Cohesion Dance Project MT$249,359 Artistic Director $30,000 $32,162 2024
Chicago Dance History Project IL$249,068 Executive Director $75,000 $73,332 2024
Contact Arts CA$244,950 Executive Dir. $18,786 $16,610 2023
West Florida Dance Company Booster Club Inc FL$244,948 President $300 $280 2024
Arena Dances Inc MN$263,987 Artistic Dir $29,800 $28,530 2025
Boston Dance Theater MA$265,217 Ex-officio $58,073 $51,901 2024
Spotlight Productions & Co Inc MA$241,520 Executive Di $85,082 $76,039 2024
Dalton Dance Company GA$240,550 Board Member $13,900 $13,900 2024
Developing Connections Northeast OH$238,232 Executive Di $76,867 $78,883 2025
Chicago Korean Dance Company IL$270,390 President $30,000 $30,199 2023
Positive Outcome Mentoring & Dance Inc MD$237,831 Founder And Director $8,499 $7,699 2025
Focus Dance Corporation FL$271,128 Secretary $5,893 $5,506 2024
Dance Studies Association IL$236,904 Executive Director $50,797 $49,667 2024
Indiana Dance Coaches Association I IN$271,531 President $5,000 $5,399 2023
Lubovitch Dance Foundation Inc NY$271,782 Executive Director/chief Financial Officer $112,433 $104,028 2023
Dynamic Forms Inc NY$271,786 Founder, Executive & Artistic Director $156,410 $140,565 2024
The Mahea Uchiyama Center For CA$272,731 Director $65,462 $56,218 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2024 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 GA 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 default25th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted25th

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 (Heather Wayne) 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 117 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,970 is reasonable (approximately the 25th 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.