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PeerBasis
Compensation Comparability Determination

New Albany Childrens Ballet Theatre

Executive Director / CEO

EIN 571162982
OH · NTEE A63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ellen Selegue, Executive Director / CEO ($44,732) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ellen Selegue — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,301 total compensation of comparable organizations → $91,737 $44,732
$21,09010th
$26,77725th
$44,743Median
$61,37475th
$76,06490th
$44,732This org · 49th
p10$21,090
p25$26,777
p50$44,743
p75$61,374
p90$76,064
$44,732

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 OH 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 North Texas TX$487,964 Executive Director $24,000 $22,667 2024
Cincinnati Ballet Holdings Inc OH$479,970 President $21,906 $22,553 2023
Roanoke Ballet Theatre Inc VA$474,019 Executive Di $94,400 $86,057 2024
Musical Theatre Works CA$471,911 Art. Director $94,338 $76,911 2024
Winston Salem Festival Ballet NC$470,888 Founder & Artistic Director $22,300 $21,755 2024
The Roxey Ballet Company NJ$467,346 Artistic Director $78,000 $64,057 2025
Avant Chamber Ballet Inc TX$466,768 Creative Director $13,679 $13,301 2023
Alabama Dance Works Inc AL$505,413 Executive Di $45,653 $46,566 2024
San Diego Academy Of Ballet & Ballet Theatre CA$463,381 Executive Director $115,500 $91,737 2025
Childrens Ballet Of San Antonio TX$460,569 Executive Dir. $25,000 $24,308 2023
Naples Ballet And Company Inc FL$459,852 Coo, Artistic Director $84,938 $75,336 2024
Triangle Youth Ballet NC$456,035 Pres/artistic Director $28,770 $28,067 2024
Cecchetti Council Of America Inc MI$515,949 Treasurer/bus Manager $33,000 $33,109 2023
Brighton Ballet Theater Co Inc NY$525,857 President $47,580 $41,792 2023
Hawaii Ballet Theatre For Youth HI$444,762 Director $25,800 $22,453 2023
The Rosin Box Project Inc CA$444,336 Art Dir/ceo $60,320 $49,177 2024
Ballet Theatre Of Ashburn Inc VA$528,175 Director $32,900 $29,992 2024
Miami Youth Ballet Inc FL$428,400 President $36,916 $32,743 2024
Ballet Works Inc MN$419,448 Executive Director $54,150 $49,216 2025
Wichita Falls Ballet Theatre Inc TX$419,261 Executive Director $26,985 $25,486 2024
Bluegrass Youth Ballet Inc KY$553,141 Artistic Director $63,718 $64,633 2024
Victoria Ballet Theatre TX$558,615 Asst Art Dir $52,725 $48,512 2025
Ballet Frontier Of Texas TX$405,308 Artistic Director $47,375 $44,743 2024
Ballet Theatre Of Ohio Inc OH$567,390 Director $57,006 $58,690 2023
Morballet Inc NY$397,888 President $35,596 $30,369 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default49th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted45th

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 (Ellen Selegue) 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 47 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,732 is reasonable (approximately the 49th 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.