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PeerBasis
Compensation Comparability Determination

Chicago Korean Dance Company

Executive Director / CEO

EIN 473051009
IL · NTEE A62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ae-deok Lee Cho, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ae-deok Lee Cho — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$278 total compensation of comparable organizations → $139,639 $30,000
$8,99110th
$17,53225th
$32,808Median
$51,14475th
$74,94190th
$30,000This org · 42nd
p10$8,991
p25$17,532
p50$32,808
p75$51,144
p90$74,941
$30,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Focus Dance Corporation FL$271,128 Secretary $5,893 $5,470 2024
Indiana Dance Coaches Association I IN$271,531 President $5,000 $5,363 2023
Lubovitch Dance Foundation Inc NY$271,782 Executive Director/chief Financial Officer $112,433 $103,342 2023
Dynamic Forms Inc NY$271,786 Founder, Executive & Artistic Director $156,410 $139,639 2024
The Mahea Uchiyama Center For CA$272,731 Director $65,462 $55,848 2024
Boston Dance Theater MA$265,217 Ex-officio $58,073 $51,559 2024
South Carolina Summer Dance Conservatory SC$275,580 Artistic Director/ceo $32,070 $34,031 2023
Bare Bait Dance MT$275,622 Executive Di $30,001 $31,951 2024
Soul To Sole Choreography CA$276,490 Secretary $26,316 $22,451 2024
Arena Dances Inc MN$263,987 Artistic Dir $29,800 $28,342 2025
Danceability Inc NY$278,210 Executive Di $58,865 $54,105 2023
Heart For Dance MI$278,671 Director $26,000 $26,514 2024
Hedwig Dances Inc IL$258,348 Artistic Dir $65,000 $63,135 2024
Ginger Brown's Academy Of Performing Art GA$258,284 Director $5,694 $5,824 2023
Layerhythm Productions Inc NY$283,841 President $46,271 $41,309 2024
Knickerbocker Cotillion Inc NJ$284,220 Executive Dir. $38,000 $33,521 2024
Headlong Dance Theater Inc PA$284,717 President $45,000 $47,518 2022
Brockus Project Dance Company CA$255,450 President $50,532 $44,384 2023
Celebrate The Beat CO$285,601 Managing Dir. $61,250 $58,026 2024
Lydia Johnson Dance Inc NJ$254,743 Artistic Dir $69,014 $60,878 2024
Heather Wayne Dance Company GA$254,178 President $16,970 $16,858 2024
Uptown Dance Company TX$286,613 Executive Director $33,350 $32,960 2024
Abhinaya Dance Company Of San Jose CA$286,824 Secretary $7,500 $6,587 2023
Alexander Academy Performing HI$253,930 President $20,205 $17,872 2024
Keane Sense Of Rhythm Inc MN$286,852 Executive Director $60,902 $59,456 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2023 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted42nd

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 (Ae-deok Lee Cho) 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 130 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 42nd 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.