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PeerBasis
Compensation Comparability Determination

Chicago National Association Of

Executive Director / CEO

EIN 360902991
IL · NTEE A62Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tressa Mohler, Executive Director / CEO ($14,000) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$278 total compensation of comparable organizations → $266,795 $14,000
$14,69110th
$28,50425th
$41,594Median
$62,78475th
$82,04390th
$14,000This org · 9th
p10$14,691
p25$28,504
p50$41,594
p75$62,784
p90$82,043
$14,000

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

OrganizationStateTotal revenueTotal compSource
Race Dance CompanyOK $355,787$35,612 990
Central Indiana Dance EnsembleIN $359,628$22,229 990
Haitian American Museum Of ChicagoIL $352,725$30,821 990
Flyaway ProductionsCA $360,501$34,330 990
Motion Pacific Dance IncCA $365,970$22,224 990
Lake Tahoe Dance CollectiveCA $344,486$24,457 990
Salt Contemporary Dance IncUT $370,480$34,771 990
Modern MotionNJ $371,139$45,292 990
Jess Curtisgravity IncCA $341,407$40,553 990
Dance Heginbotham IncNY $372,989$12,764 990
Wilmington Ballet Academy Of TheDE $338,674$56,422 990
Diversity Of Dance IncNY $334,776$14,545 990
Robert Moses KinCA $333,756$9,033 990
Art Sweats IncNY $379,913$37,014 990
Invertigo Dance TheatreCA $380,509$78,885 990
Turning Pointe School Of DanceMI $381,647$49,918 990
Third Law DancetheaterCO $382,025$65,290 990
Dallas Ballet CompanyTX $384,296$11,860 990
Dimensions Dance CompanyMO $328,909$74,875 990
Threads Dance ProjectMN $328,049$45,225 990
Santa Barbara Festival BalletCA $326,642$14,727 990
Sonoma Conservatory Of DanceCA $387,135$97,423 990
Afro Brazil Arts IncNY $324,806$78,457 990
Friends Of Olympia Station IncCA $324,338$53,190 990
Latsky Dance IncNY $324,119$58,366 990

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 IL 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted9th

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 (Tressa Mohler) 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 119 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,000 is reasonable (approximately the 9th 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.