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PeerBasis
Compensation Comparability Determination

Heart Of Dance

Executive Director / CEO

EIN 473089587
MN · NTEE A62
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Andrea Mirenda, Executive Director / CEO ($47,878) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrea Mirenda — reported title “Interim Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$285 total compensation of comparable organizations → $143,037 $47,878
$6,47810th
$17,26825th
$32,048Median
$51,52675th
$74,62190th
$47,878This org · 68th
p10$6,478
p25$17,268
p50$32,048
p75$51,526
p90$74,621
$47,878

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 MN 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
Traffic Jam Inc IL$210,150 President $9,895 $9,845 2024
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $32,786 2025
Black Label Movement MN$216,725 President $13,327 $12,983 2025
Pack Dance MO$216,838 Executive Director $84,078 $90,123 2024
New Dialect TN$217,297 Director $44,375 $48,600 2023
Miami Dance Futures Inc FL$217,941 President $4,560 $4,464 2023
Nrithya Sangeeth IL$206,990 Officer $90,000 $92,190 2023
Arts Live Theatre Inc AR$206,979 Executive Director $42,760 $48,643 2024
Bach Dancing & Dynamite Society Of Wisconsin Inc WI$218,705 Executive Director $51,420 $54,347 2024
Homestead Youth Arts Center Inc FL$219,882 President $29,500 $28,046 2024
Eryc Taylor Dance Incorporated NY$205,752 President $24,700 $23,256 2023
Issaquah Dance Theatre Ensemble WA$220,686 Artistic Dir $103,462 $93,745 2024
Edge School Of The Arts Dance Legacy Inc NY$204,650 Director $80,000 $75,321 2023
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $11,011 2024
Leap Of Faith Arts Ministries IL$204,024 Director $18,819 $19,277 2023
Huntington Dance Theatre Ltd WV$203,908 Studio Director $11,600 $12,711 2024
Dance Masters Of New England Chapter 5 Inc MA$222,168 President $1,000 $909 2024
Namah Ensemble Inc CA$223,420 Director/pre $23,000 $20,099 2024
Tl Tango Lovers Organization Inc FL$223,495 Coo $21,600 $21,142 2023
Sb Dance UT$223,976 Executive Dir. $42,500 $44,021 2024
Mdsa Foundation TX$224,425 President $1,080 $1,126 2023
Happendance Inc MI$225,566 Executive Director $35,892 $38,600 2023
Gafa Studios NC$226,424 President $24,000 $25,097 2024
Jazz Of Yuma Inc AZ$227,755 Executive Director $25,200 $24,527 2024
The Arte Flamenco Dance Theatre Inc CA$227,916 President $24,814 $22,325 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted68th

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 (Andrea Mirenda) 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 101 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,878 is reasonable (approximately the 68th 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.