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PeerBasis
Compensation Comparability Determination

Santa Barbara Dance Institute

Executive Director / CEO

EIN 264255635
CA · NTEE A62
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rosalina Macisco, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$242 total compensation of comparable organizations → $87,903 $75,000
$4,61510th
$17,23225th
$32,108Median
$58,08175th
$64,43790th
$75,000This org · 95th
p10$4,615
p25$17,232
p50$32,108
p75$58,081
p90$64,437
$75,000

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
Stuart Pimsler Dance & Theater IncMN $135,508$28,275 990
Exit 12 Dance Company IncNY $137,207$5,186 990
Kyl Dancers IncPA $125,561$49,082 990
Dancing Classrooms Greater RichmondVA $145,056$58,961 990
Thresh IncNY $145,439$87,903 990
Gloatl IncGA $114,312$16,784 990
Philadelphia Dance ProjectsPA $111,022$4,501 990
American Dance Machine For The 21st CenturyNY $153,425$26,665 990
Flamenco DenverCO $156,978$61,557 990
Mashup Contemporary Dance CompanyCA $158,587$242 990
Steamboat Dance TheatreCO $166,190$31,742 990
Vangeline Theater IncNY $167,010$62,596 990
Wild Space IncWI $173,970$32,473 990
Thin Man Dance IncNY $175,747$64,642 990
Center For Modern Dance Education IncNJ $180,036$21,305 990
Danceworks Chicago Inc NfpIL $183,426$69,042 990
Calidanza Dance CompanyCA $185,250$18,575 990
Anikaya Akhra IncMA $185,771$10,094 990
Nca Dance StudioCA $188,340$4,552 990
Keigwin And Company IncNY $190,606$55,440 990
Fist & Heel Performance GroupNY $191,790$37,464 990
Ballet Des Ameriques School & Company IncNY $195,967$35,440 990

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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Rosalina Macisco) 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 22 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 95th 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.