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PeerBasis
Compensation Comparability Determination

Indiana Ballet Theatre Nw Inc

Executive Director / CEO

EIN 351846477
IN · NTEE A63Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gloria Tuohy, Executive Director / CEO ($14,100) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Gloria Tuohy — reported title “FOUNDING ARTISTIC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,412 total compensation of comparable organizations → $65,580 $14,100
$3,92610th
$5,51125th
$16,390Median
$32,31075th
$41,61390th
$14,100This org · 43rd
p10$3,926
p25$5,511
p50$16,390
p75$32,310
p90$41,613
$14,100

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 IN 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
Festival Ballet Albuquerque NM$178,872 Director/cho $19,850 $20,781 2024
Beaumont Civic Ballet TX$180,923 Executive Dir. $30,981 $30,165 2024
Danse Etoile Ballet Inc CO$158,053 Director $70,265 $65,580 2024
Vacaville Ballet Theatre Dance Company CA$199,738 President $4,900 $4,119 2024
Ballet Minnesota MN$145,214 Executive Director (Through June) $3,600 $3,462 2024
The Children's Ballet Inc IN$203,411 Artistic Director $24,865 $25,523 2024
Rise Up School Of Dance UT$207,910 President $47,240 $48,451 2023
Petipa Heritage Foundation CA$210,369 Executive Dir. $18,873 $16,332 2023
Lakecities Ballet Theatre TX$210,773 Artistic Director $10,000 $9,737 2024
Port Angeles City Ballet WA$210,924 Vice President $4,450 $3,878 2024
Paradosi Christian Ballet WA$214,799 Executive Director, President, And Registered Agent $31,800 $28,531 2023
Palmetto City Ballet SC$217,788 Artistic Director And Ceo $5,950 $5,886 2025
Ballet Theatre San Luis Obispo CA$219,597 President & Treasurer $6,295 $5,291 2024
United Ballet Theatre Inc FL$220,444 Director And Founder $5,700 $5,366 2023
Ballet And Beyond Nyc Inc NY$222,801 Director, President, Treasurer $6,600 $5,655 2025
Denver Ballet Theatre CO$124,128 Artistic Director $40,000 $38,436 2023
Ballet Afsaneh Art & Culture Society CA$124,017 Executive Director $19,500 $16,390 2024
Ekklesia Contemporary Ballet Inc CT$225,596 Artistic Director $37,754 $34,455 2024
Ozark Ballet Theater AR$228,282 Executive Director $32,973 $36,075 2024
Ventura County Ballet Company CA$239,678 Executive Dir. $4,167 $3,412 2025
Kansas School Of Classical Ballet Inc KS$252,283 Executive Director $24,000 $24,587 2025
International Rythmic Gymnastics-ext Mail WA$256,402 President $14,256 $12,423 2024
Ballet Theatre Of Lexington Inc KY$258,849 Director/employee $41,625 $42,407 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2025 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 IN 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 default43rd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted43rd

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 (Gloria Tuohy) 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 23 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,100 is reasonable (approximately the 43rd 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.