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PeerBasis
Compensation Comparability Determination

Macomb Ballet Company

Executive Director / CEO

EIN 382957144
MI · NTEE A63Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Amber Michalik, Executive Director / CEO ($28,700) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amber Michalik — reported title “ARTISTIC DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,397 total compensation of comparable organizations → $73,743 $28,700
$5,28910th
$13,61325th
$26,320Median
$46,49175th
$57,74390th
$28,700This org · 55th
p10$5,289
p25$13,613
p50$26,320
p75$46,491
p90$57,743
$28,700

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 MI 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
Santa Clarita Ballet Company Inc CA$267,794 Artistic Director $51,500 $43,084 2024
Metropolitan Ballet Theatre Inc GA$275,350 Artistic Director $35,184 $33,391 2025
Fadeyev Ballet Inc NY$265,067 President $57,000 $48,615 2025
Safe Haven Ballet NH$264,008 Executive Director $19,500 $17,960 2023
Ballet Theatre Of Lexington Inc KY$258,849 Director/employee $41,625 $42,210 2025
International Rythmic Gymnastics-ext Mail WA$256,402 President $14,256 $12,366 2024
Ballet Repertory Theatre Of New Mexico NM$288,188 Executive & Artist Director $53,333 $55,575 2024
Kansas School Of Classical Ballet Inc KS$252,283 Executive Director $24,000 $24,472 2025
Ballet Theatre Of Carmel Academy Ltd IN$291,185 Associate Artistic Directo $5,004 $5,113 2024
Cary Ballet Company NC$294,785 Artistic Director $16,000 $16,017 2024
Royal Expressions Contemporary Ballet NC$297,417 Founding Director $20,701 $20,723 2024
Ventura County Ballet Company CA$239,678 Executive Dir. $4,167 $3,397 2025
Academy Of Ballet Arts Inc FL$303,715 President $29,925 $27,236 2024
On Stage Theatrical Productions Inc MA$306,386 Director $7,205 $6,111 2025
Ozark Ballet Theater AR$228,282 Executive Director $32,973 $35,908 2024
Miami Valley Ballet Theatre Inc OH$315,444 Ceo $59,617 $59,598 2025
Ekklesia Contemporary Ballet Inc CT$225,596 Artistic Director $37,754 $34,295 2024
Northeast Atlanta GA$317,332 Artistic Director $75,700 $73,743 2024
Ballet And Beyond Nyc Inc NY$222,801 Director, President, Treasurer $6,600 $5,629 2025
United Ballet Theatre Inc FL$220,444 Director And Founder $5,700 $5,341 2023
Akhmedova Ballet Foundation Inc MD$322,174 President $62,008 $56,165 2024
Ballet Theatre San Luis Obispo CA$219,597 President & Treasurer $6,295 $5,266 2024
Palmetto City Ballet SC$217,788 Artistic Director And Ceo $5,950 $5,859 2025
Paradosi Christian Ballet WA$214,799 Executive Director, President, And Registered Agent $31,800 $28,398 2023
Ballet Etudes Of South Florida Inc FL$329,657 Director $15,413 $14,028 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2024 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 MI 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 default55th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted55th

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 (Amber Michalik) 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 44 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,700 is reasonable (approximately the 55th 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.