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PeerBasis
Compensation Comparability Determination

Palmetto City Ballet

Executive Director / CEO

EIN 465203899
SC · NTEE A63
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jonathan Tabbert, Executive Director / CEO ($5,950) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jonathan Tabbert — reported title “Artistic Director and CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,449 total compensation of comparable organizations → $74,891 $5,950
$5,23910th
$10,52225th
$25,327Median
$41,26775th
$56,85990th
$5,950This org · 21st
p10$5,239
p25$10,522
p50$25,327
p75$41,267
p90$56,859
$5,950

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 SC 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
Ballet Theatre San Luis Obispo CA$219,597 President & Treasurer $6,295 $5,349 2024
United Ballet Theatre Inc FL$220,444 Director And Founder $5,700 $5,425 2023
Paradosi Christian Ballet WA$214,799 Executive Director, President, And Registered Agent $31,800 $28,841 2023
Ballet And Beyond Nyc Inc NY$222,801 Director, President, Treasurer $6,600 $5,717 2025
Port Angeles City Ballet WA$210,924 Vice President $4,450 $3,920 2024
Lakecities Ballet Theatre TX$210,773 Artistic Director $10,000 $9,843 2024
Petipa Heritage Foundation CA$210,369 Executive Dir. $18,873 $16,509 2023
Ekklesia Contemporary Ballet Inc CT$225,596 Artistic Director $37,754 $34,829 2024
Rise Up School Of Dance UT$207,910 President $47,240 $48,976 2023
Ozark Ballet Theater AR$228,282 Executive Director $32,973 $36,467 2024
The Children's Ballet Inc IN$203,411 Artistic Director $24,865 $25,800 2024
Vacaville Ballet Theatre Dance Company CA$199,738 President $4,900 $4,163 2024
Ventura County Ballet Company CA$239,678 Executive Dir. $4,167 $3,449 2025
Kansas School Of Classical Ballet Inc KS$252,283 Executive Director $24,000 $24,853 2025
Beaumont Civic Ballet TX$180,923 Executive Dir. $30,981 $30,492 2024
International Rythmic Gymnastics-ext Mail WA$256,402 President $14,256 $12,558 2024
Festival Ballet Albuquerque NM$178,872 Director/cho $19,850 $21,006 2024
Ballet Theatre Of Lexington Inc KY$258,849 Director/employee $41,625 $42,867 2025
Indiana Ballet Theatre Nw Inc IN$173,520 Founding Artistic Director $14,100 $14,253 2025
Safe Haven Ballet NH$264,008 Executive Director $19,500 $18,239 2023
Fadeyev Ballet Inc NY$265,067 President $57,000 $49,372 2025
Santa Clarita Ballet Company Inc CA$267,794 Artistic Director $51,500 $43,755 2024
Macomb Ballet Company MI$271,104 Artistic Dir $28,700 $29,146 2024
Metropolitan Ballet Theatre Inc GA$275,350 Artistic Director $35,184 $33,911 2025
Danse Etoile Ballet Inc CO$158,053 Director $70,265 $66,291 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default21st
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (Jonathan Tabbert) 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 34 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,950 is reasonable (approximately the 21st 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.