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PeerBasis
Compensation Comparability Determination

Big Dance Theater Inc

Executive Director / CEO

EIN 522143843
NY · NTEE A620
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Pereira Da Silva, Executive Director / CEO ($80,315) against every comparable organization that fit the selection criteria — 22 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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,297 total compensation of comparable organizations → $298,838 $80,315
$21,70510th
$48,61325th
$69,262Median
$86,26375th
$114,80690th
$80,315This org · 68th
p10$21,705
p25$48,613
p50$69,262
p75$86,263
p90$114,806
$80,315

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
Flight Path Dance Foundation IncNY $396,508$106,276 990
New York Dance Theatre IncNY $401,286$43,333 990
Art Sweats IncNY $379,913$41,459 990
Dmf Youth IncNY $417,709$71,244 990
Dance Heginbotham IncNY $372,989$14,297 990
Dance Entropy IncNY $433,896$94,792 990
Dances For A Variable Population IncNY $445,656$71,094 990
Diversity Of Dance IncNY $334,776$16,292 990
Afro Brazil Arts IncNY $324,806$87,880 990
Latsky Dance IncNY $324,119$65,376 990
Covenant Ballet Theatre Of BrooklynNY $475,054$80,000 990
Moving TheaterNY $306,167$19,510 990
Saratoga Springs Youth Ballet IncNY $290,227$55,638 990
Layerhythm Productions IncNY $283,841$46,271 990
Danceability IncNY $278,210$60,604 990
Dynamic Forms IncNY $271,786$156,410 990
Lubovitch Dance Foundation IncNY $271,782$115,754 990
Dancing DreamsNY $524,733$69,931 990
Misnomer IncNY $526,955$298,838 990
Dova IncNY $541,296$81,412 990
Dance Project Of Washington Heights IncNY $545,344$68,592 990
Triskelion Arts-kick-standance IncNY $573,903$64,135 990

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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted73rd
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 (Sara Pereira Da Silva) 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 22 similarly situated organizations (Same NTEE sector (A62) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,315 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). 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.