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PeerBasis
Compensation Comparability Determination

Andalusia Ballet Association

Executive Director / CEO

EIN 631016960
AL · NTEE A63Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Alicia Morgan, Executive Director / CEO ($29,496) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,152 total compensation of comparable organizations → $87,358 $29,496
$13,03510th
$20,62325th
$31,084Median
$47,39575th
$61,52290th
$29,496This org · 48th
p10$13,035
p25$20,623
p50$31,084
p75$47,395
p90$61,522
$29,496

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 AL 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
Champaign-urbana Ballet IL$354,969 Executive Director $56,616 $48,753 2025
Dimensions Dance Theater Of Miami Inc FL$363,013 President $24,086 $20,343 2024
Southwest Virginia Ballet Company VA$363,594 Art Director $60,658 $54,213 2023
Performing Arts School Of Central Pa PA$364,121 School Director $18,183 $16,302 2024
Azara Ballet Inc FL$365,205 Director $64,200 $54,224 2024
Tulsa Ballet Theatre Trust Fund FL$347,279 Trustee $55,578 $46,942 2024
Rejoice Ministries Inc TN$345,312 Executive Director $65,160 $61,580 2024
Syracuse City Ballet Inc NY$378,355 Executive Director $15,769 $13,190 2023
Mississippi Metropolitan Ballet MS$380,724 Former Executive Director $19,667 $19,694 2024
Kingsport Ballet TN$382,919 Executive Di $43,750 $41,346 2024
Ballet Etudes Of South Florida Inc FL$329,657 Director $15,413 $13,018 2024
Akhmedova Ballet Foundation Inc MD$322,174 President $62,008 $52,121 2024
Northeast Atlanta GA$317,332 Artistic Director $75,700 $68,434 2024
Morballet Inc NY$397,888 President $35,596 $28,920 2024
Miami Valley Ballet Theatre Inc OH$315,444 Ceo $59,617 $55,308 2025
Ballet Frontier Of Texas TX$405,308 Artistic Director $47,375 $42,607 2024
On Stage Theatrical Productions Inc MA$306,386 Director $7,205 $5,671 2025
Academy Of Ballet Arts Inc FL$303,715 President $29,925 $25,275 2024
Royal Expressions Contemporary Ballet NC$297,417 Founding Director $20,701 $19,231 2024
Cary Ballet Company NC$294,785 Artistic Director $16,000 $14,864 2024
Wichita Falls Ballet Theatre Inc TX$419,261 Executive Director $26,985 $24,269 2024
Ballet Works Inc MN$419,448 Executive Director $54,150 $46,867 2025
Ballet Theatre Of Carmel Academy Ltd IN$291,185 Associate Artistic Directo $5,004 $4,744 2024
Ballet Repertory Theatre Of New Mexico NM$288,188 Executive & Artist Director $53,333 $51,574 2024
Miami Youth Ballet Inc FL$428,400 President $36,916 $31,180 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default48th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted44th

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 (Alicia Morgan) 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 52 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,496 is reasonable (approximately the 48th 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.