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PeerBasis
Compensation Comparability Determination

Wichita Falls Ballet Theatre Inc

Executive Director / CEO

EIN 756050463
TX · NTEE A63Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Valentine Liberatore, Executive Director / CEO ($26,985) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Valentine Liberatore — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,275 total compensation of comparable organizations → $97,134 $26,985
$16,34110th
$23,91025th
$46,668Median
$60,28975th
$77,67690th
$26,985This org · 30th
p10$16,341
p25$23,910
p50$46,668
p75$60,289
p90$77,676
$26,985

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 TX 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 Works Inc MN$419,448 Executive Director $54,150 $52,111 2025
Miami Youth Ballet Inc FL$428,400 President $36,916 $34,669 2024
Ballet Frontier Of Texas TX$405,308 Artistic Director $47,375 $47,375 2024
Morballet Inc NY$397,888 President $35,596 $32,155 2024
The Rosin Box Project Inc CA$444,336 Art Dir/ceo $60,320 $52,070 2024
Hawaii Ballet Theatre For Youth HI$444,762 Director $25,800 $23,774 2023
Kingsport Ballet TN$382,919 Executive Di $43,750 $45,973 2024
Triangle Youth Ballet NC$456,035 Pres/artistic Director $28,770 $29,718 2024
Mississippi Metropolitan Ballet MS$380,724 Former Executive Director $19,667 $21,897 2024
Naples Ballet And Company Inc FL$459,852 Coo, Artistic Director $84,938 $79,768 2024
Syracuse City Ballet Inc NY$378,355 Executive Director $15,769 $14,666 2023
Childrens Ballet Of San Antonio TX$460,569 Executive Dir. $25,000 $25,738 2023
San Diego Academy Of Ballet & Ballet Theatre CA$463,381 Executive Director $115,500 $97,134 2025
Avant Chamber Ballet Inc TX$466,768 Creative Director $13,679 $14,083 2023
The Roxey Ballet Company NJ$467,346 Artistic Director $78,000 $67,825 2025
Winston Salem Festival Ballet NC$470,888 Founder & Artistic Director $22,300 $23,035 2024
Musical Theatre Works CA$471,911 Art. Director $94,338 $81,436 2024
Azara Ballet Inc FL$365,205 Director $64,200 $60,292 2024
Roanoke Ballet Theatre Inc VA$474,019 Executive Di $94,400 $91,119 2024
Performing Arts School Of Central Pa PA$364,121 School Director $18,183 $18,127 2024
Southwest Virginia Ballet Company VA$363,594 Art Director $60,658 $60,279 2023
Dimensions Dance Theater Of Miami Inc FL$363,013 President $24,086 $22,620 2024
Cincinnati Ballet Holdings Inc OH$479,970 President $21,906 $23,880 2023
Andalusia Ballet Association AL$356,670 Secretary/tr $29,496 $32,796 2023
Champaign-urbana Ballet IL$354,969 Executive Director $56,616 $54,209 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted28th

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 (Valentine Liberatore) 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 50 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,985 is reasonable (approximately the 30th 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.