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PeerBasis
Compensation Comparability Determination

The Mahea Uchiyama Center For

Executive Director / CEO

EIN 264104965
CA · NTEE A62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ricalda Mahealani Uchiyama, Executive Director / CEO ($65,462) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,700 total compensation of comparable organizations → $114,194 $65,462
$7,59810th
$18,64225th
$26,316Median
$49,78075th
$74,39490th
$65,462This org · 89th
p10$7,598
p25$18,642
p50$26,316
p75$49,780
p90$74,394
$65,462

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Soul To Sole ChoreographyCA $276,490$26,316 990
Abhinaya Dance Company Of San JoseCA $286,824$7,722 990
Brockus Project Dance CompanyCA $255,450$52,025 990
Circo ZeroCA $253,415$46,100 990
Contact ArtsCA $244,950$19,341 990
The High Steppers Drill Team IncCA $302,799$52,413 990
Encinitas Ballet Academy And Arts CenterCA $234,736$45,042 990
SjdancecoCA $232,074$7,413 990
Blue 13 Dance Company IncCA $232,003$18,708 990
Stockton Folk Dance CampCA $229,159$2,700 990
The Arte Flamenco Dance Theatre IncCA $227,916$25,547 990
Namah Ensemble IncCA $223,420$23,000 990
Friends Of Olympia Station IncCA $324,338$62,346 990
Santa Barbara Festival BalletCA $326,642$17,262 990
Robert Moses KinCA $333,756$10,588 990
Jess Curtisgravity IncCA $341,407$47,535 990
Lake Tahoe Dance CollectiveCA $344,486$28,667 990
Nca Dance StudioCA $188,340$4,552 990
Calidanza Dance CompanyCA $185,250$18,575 990
Flyaway ProductionsCA $360,501$40,241 990
Motion Pacific Dance IncCA $365,970$26,050 990
Invertigo Dance TheatreCA $380,509$92,465 990
Sonoma Conservatory Of DanceCA $387,135$114,194 990
Dance Camera WestCA $399,106$30,379 990
Regina Klenjoski Dance CompanyCA $402,715$59,167 990

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 CA 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted89th

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 (Ricalda Mahealani Uchiyama) 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 27 similarly situated organizations (Same NTEE sector (A62) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,462 is reasonable (approximately the 89th 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). 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.