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PeerBasis
Compensation Comparability Determination

Nrithya Sangeeth

Executive Director / CEO

EIN 753232308
IL · NTEE A62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sowmya Kumaran, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$278 total compensation of comparable organizations → $139,639 $90,000
$6,22410th
$16,67925th
$30,234Median
$49,50675th
$65,07890th
$90,000This org · 97th
p10$6,224
p25$16,679
p50$30,234
p75$49,506
p90$65,078
$90,000

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 IL 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
Arts Live Theatre Inc AR$206,979 Executive Director $42,760 $47,487 2024
Eryc Taylor Dance Incorporated NY$205,752 President $24,700 $22,703 2023
Edge School Of The Arts Dance Legacy Inc NY$204,650 Director $80,000 $73,532 2023
Leap Of Faith Arts Ministries IL$204,024 Director $18,819 $18,819 2023
Huntington Dance Theatre Ltd WV$203,908 Studio Director $11,600 $12,409 2024
Traffic Jam Inc IL$210,150 President $9,895 $9,611 2024
Heart Of Dance MN$212,823 Interim Executive Director $47,878 $46,740 2024
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $32,007 2025
Black Label Movement MN$216,725 President $13,327 $12,675 2025
Pack Dance MO$216,838 Executive Director $84,078 $87,982 2024
New Dialect TN$217,297 Director $44,375 $47,445 2023
Miami Dance Futures Inc FL$217,941 President $4,560 $4,357 2023
Ballet Des Ameriques School & Company Inc NY$195,967 Pres/exec Director $33,866 $30,234 2024
Bach Dancing & Dynamite Society Of Wisconsin Inc WI$218,705 Executive Director $51,420 $53,057 2024
Homestead Youth Arts Center Inc FL$219,882 President $29,500 $27,380 2024
Issaquah Dance Theatre Ensemble WA$220,686 Artistic Dir $103,462 $91,518 2024
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $10,749 2024
Dance Masters Of New England Chapter 5 Inc MA$222,168 President $1,000 $888 2024
Fist & Heel Performance Group NY$191,790 Executive Director $35,800 $31,961 2024
Keigwin And Company Inc NY$190,606 Executive Di $51,458 $47,297 2023
Namah Ensemble Inc CA$223,420 Director/pre $23,000 $19,622 2024
Tl Tango Lovers Organization Inc FL$223,495 Coo $21,600 $20,640 2023
Sb Dance UT$223,976 Executive Dir. $42,500 $42,976 2024
Mdsa Foundation TX$224,425 President $1,080 $1,099 2023
Happendance Inc MI$225,566 Executive Director $35,892 $37,683 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted97th

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 (Sowmya Kumaran) 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 99 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 97th 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.