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PeerBasis
Compensation Comparability Determination

Miami Valley Ballet Theatre Inc

Executive Director / CEO

EIN 352394571
OH · NTEE A63
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Davis, Executive Director / CEO ($59,617) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $94,164 $59,617
$5,86110th
$16,99425th
$31,794Median
$50,55975th
$65,75290th
$59,617This org · 88th
p10$5,861
p25$16,994
p50$31,794
p75$50,559
p90$65,752
$59,617

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

OrganizationStateTotal revenueTotal compSource
Northeast AtlantaGA $317,332$73,766 990
Akhmedova Ballet Foundation IncMD $322,174$56,182 990
On Stage Theatrical Productions IncMA $306,386$6,113 990
Academy Of Ballet Arts IncFL $303,715$41,347 990
Ballet Etudes Of South Florida IncFL $329,657$14,033 990
Royal Expressions Contemporary BalletNC $297,417$20,730 990
Cary Ballet CompanyNC $294,785$16,022 990
Ballet Theatre Of Carmel Academy LtdIN $291,185$5,114 990
Ballet Repertory Theatre Of New MexicoNM $288,188$55,592 990
Rejoice Ministries IncTN $345,312$66,378 990
Tulsa Ballet Theatre Trust FundFL $347,279$50,600 990
Champaign-urbana BalletIL $354,969$52,552 990
Metropolitan Ballet Theatre IncGA $275,350$33,401 990
Andalusia Ballet AssociationAL $356,670$31,794 990
Macomb Ballet CompanyMI $271,104$28,708 990
Dimensions Dance Theater Of Miami IncFL $363,013$21,928 990
Santa Clarita Ballet Company IncCA $267,794$43,098 990
Southwest Virginia Ballet CompanyVA $363,594$58,437 990
Performing Arts School Of Central PaPA $364,121$52,381 990
Azara Ballet IncFL $365,205$58,450 990
Fadeyev Ballet IncNY $265,067$48,630 990
Safe Haven BalletNH $264,008$17,965 990
Ballet Theatre Of Lexington IncKY $258,849$42,223 990
International Rythmic Gymnastics-ext MailWA $256,402$12,369 990
Syracuse City Ballet IncNY $378,355$14,217 990

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 OH 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 default88th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Michelle Davis) 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 51 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,617 is reasonable (approximately the 88th 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.