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PeerBasis
Compensation Comparability Determination

Yaa Samar Dance Theatre

Executive Director / CEO

EIN 611594913
NY · NTEE A60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zoe Rabinowitz, Executive Director / CEO ($52,400) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,000 total compensation of comparable organizations → $132,655 $52,400
$20,69210th
$30,64525th
$66,245Median
$69,70075th
$107,53890th
$52,400This org · 33rd
p10$20,692
p25$30,645
p50$66,245
p75$69,700
p90$107,538
$52,400

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Teatro Experimental Yerbabruja Inc NY$371,539 Executive Director $100,000 $100,000 2024
Strike Anywhere Inc NY$362,504 Artistic Dir. $52,498 $52,498 2024
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $112,563 2023
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $69,000 2024
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $10,000 2024
Forces Of Nature Inc NY$336,324 President $24,400 $23,771 2025
Unison Learning Center Inc NY$326,868 Executive Director $63,000 $64,861 2023
Ethel's Foundation For The Arts Inc NY$476,928 Director $65,250 $67,177 2023
Danielandsomesuperfriends Inc NY$296,045 Ceo, Artistic Director $69,823 $68,023 2025
Death Of Classical Inc NY$293,171 Artistic Director $28,855 $28,855 2024
Wr Arts Inc NY$492,198 President $66,245 $66,245 2024
Starling Productions Inc NY$502,696 Executive Director $132,655 $132,655 2024
Society Of Voice Arts And Sciences Inc NY$533,346 Chairman & Ceo $18,104 $18,639 2023
Art House Astoria Conservatory For Music NY$548,407 Executive Dir. $33,292 $32,434 2025
Dancing In The Streets Inc NY$554,442 Executive Director $70,400 $70,400 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted33rd

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 (Zoe Rabinowitz) 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 15 similarly situated organizations (Same NTEE sector (A60) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,400 is reasonable (approximately the 33rd 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.