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PeerBasis
Compensation Comparability Determination

Latsky Dance Inc

Executive Director / CEO

EIN 465324327
NY · NTEE A62
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heidi Latsky, Executive Director / CEO ($63,500) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,695 total compensation of comparable organizations → $151,923 $63,500
$15,24410th
$40,72525th
$63,960Median
$83,52275th
$105,98990th
$63,500This org · 50th
p10$15,244
p25$40,725
p50$63,960
p75$83,522
p90$105,989
$63,500

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

OrganizationStateTotal revenueTotal compSource
Afro Brazil Arts IncNY $324,806$85,359 990
Diversity Of Dance IncNY $334,776$15,825 990
Moving TheaterNY $306,167$18,950 990
Saratoga Springs Youth Ballet IncNY $290,227$54,042 990
Layerhythm Productions IncNY $283,841$44,943 990
Danceability IncNY $278,210$58,865 990
Dance Heginbotham IncNY $372,989$13,887 990
Dynamic Forms IncNY $271,786$151,923 990
Lubovitch Dance Foundation IncNY $271,782$112,433 990
Art Sweats IncNY $379,913$40,270 990
Big Dance Theater IncNY $395,854$78,011 990
Flight Path Dance Foundation IncNY $396,508$103,227 990
New York Dance Theatre IncNY $401,286$42,090 990
Dmf Youth IncNY $417,709$69,200 990
Ellen Sinopoli Dance Company IncNY $221,500$11,695 990
Dance Entropy IncNY $433,896$92,072 990
Dances For A Variable Population IncNY $445,656$69,054 990
Covenant Ballet Theatre Of BrooklynNY $475,054$77,705 990

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 NY 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Heidi Latsky) 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 18 similarly situated organizations (Same NTEE sector (A62) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,500 is reasonable (approximately the 50th 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.