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PeerBasis
Compensation Comparability Determination

Escuela Mayaguezana De Ballet

Executive Director / CEO

EIN 660864235
PR · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelvin Santiag, Executive Director / CEO ($29,335) against every comparable organization that fit the selection criteria — 256 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

256 organizations qualified on sector, size, and geography 256 within the band form the benchmarked peer set.

Distribution of comparable compensation

$340 total compensation of comparable organizations → $289,402 $29,335
$8,71710th
$22,90925th
$42,221Median
$58,70675th
$73,42490th
$29,335This org · 36th
p10$8,717
p25$22,909
p50$42,221
p75$58,706
p90$73,424
$29,335

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Black Violin Foundation Inc FL$223,842 President $19,500 $19,500 2023
Rhizome Dc DC$223,504 Director, Trustee $46,128 $46,128 2023
The Peoples Conservatory CA$224,549 Executive Director $43,732 $49,170 2021
Coronado Junior Arts League CA$224,657 Chair $40,000 $38,852 2024
Kenosha Common Markets Inc WI$224,761 Executive Dir. $60,000 $58,279 2024
Monarch Music & Arts Community KY$222,769 President $46,000 $44,680 2024
Amiable Arts Foundation MS$222,009 Executive Director $132,000 $132,000 2023
Bunker Projects Inc PA$221,994 Executive Di $30,000 $29,139 2024
The Vanport Mosaic OR$220,712 Director $103,725 $100,749 2024
Helping Our People Evolve Incorporated NY$220,341 Executive Director $19,198 $18,647 2024
Angelica Center For Arts And Music CA$220,167 Program Directo $27,187 $26,407 2024
Jlf Colorado CO$227,467 Executive Dir. $28,296 $27,484 2024
Mivos Quartet Performing Arts Inc NY$227,496 Key Employee $24,938 $24,938 2023
Voice Of The City IL$228,121 Vp Of Teachi $36,147 $34,205 2025
Atlantic Black Box ME$228,481 Executive Di $86,426 $83,946 2024
Lyrical Opposition CA$219,086 Board Member $22,500 $22,500 2023
Parallel Studios Inc NM$228,761 Executive Di $27,720 $27,720 2023
Images A Festival Of The Arts Inc FL$228,794 Executive Director $2,019 $1,961 2024
Arte Institute Inc NY$229,498 President/treasurer $60,000 $58,279 2024
Genryu Arts CA$217,841 President $54,000 $54,000 2023
Grow Mongolia Inc VA$217,657 President Ceo $68,500 $68,500 2023
Kente Arts Alliance PA$230,244 President $24,000 $24,000 2023
Urasenke Foundation Of California CA$216,878 Ceo / Dir $69,840 $67,836 2024
Maine Jewish Film Festival ME$230,901 Executive Director $73,796 $69,831 2025
Continuum Arts Collective ME$231,432 Executive Director $30,000 $30,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default36th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted34th

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 (Kelvin Santiag) 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 256 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,335 is reasonable (approximately the 36th 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.