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PeerBasis
Compensation Comparability Determination

Mdsa Foundation

Executive Director / CEO

EIN 813117318
TX · NTEE A62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Moriah Davis, Executive Director / CEO ($1,080) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$273 total compensation of comparable organizations → $137,239 $1,080
$7,20310th
$16,48025th
$31,316Median
$50,66875th
$71,79890th
$1,080This org · 2nd
p10$7,203
p25$16,480
p50$31,316
p75$50,668
p90$71,798
$1,080

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
Sb Dance UT$223,976 Executive Dir. $42,500 $42,237 2024
Tl Tango Lovers Organization Inc FL$223,495 Coo $21,600 $20,285 2023
Namah Ensemble Inc CA$223,420 Director/pre $23,000 $19,285 2024
Happendance Inc MI$225,566 Executive Director $35,892 $37,035 2023
Gafa Studios NC$226,424 President $24,000 $24,079 2024
Dance Masters Of New England Chapter 5 Inc MA$222,168 President $1,000 $872 2024
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $10,565 2024
Jazz Of Yuma Inc AZ$227,755 Executive Director $25,200 $23,533 2024
The Arte Flamenco Dance Theatre Inc CA$227,916 President $24,814 $21,420 2023
Issaquah Dance Theatre Ensemble WA$220,686 Artistic Dir $103,462 $89,945 2024
Homestead Youth Arts Center Inc FL$219,882 President $29,500 $26,910 2024
Stockton Folk Dance Camp CA$229,159 Director $2,700 $2,264 2024
Bach Dancing & Dynamite Society Of Wisconsin Inc WI$218,705 Executive Director $51,420 $52,145 2024
Miami Dance Futures Inc FL$217,941 President $4,560 $4,282 2023
Rejoice Diaspora Dance Theater OR$231,453 President $23,869 $21,523 2024
New Dialect TN$217,297 Director $44,375 $46,630 2023
Dance Augusta Inc GA$231,610 President $9,900 $9,666 2024
Blue 13 Dance Company Inc CA$232,003 Executive Director $18,708 $15,686 2024
Pack Dance MO$216,838 Executive Director $84,078 $86,470 2024
Sjdanceco CA$232,074 Artistic Director & Founder $7,200 $6,215 2023
Black Label Movement MN$216,725 President $13,327 $12,457 2025
Resilience Dance Company Stl MO$232,570 Executive And Artistic Director $23,803 $23,849 2025
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $31,457 2025
Encinitas Ballet Academy And Arts Center CA$234,736 Ceo, Artistic Director $43,750 $37,766 2023
Heart Of Dance MN$212,823 Interim Executive Director $47,878 $45,937 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted2nd

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 (Moriah Davis) 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 108 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,080 is reasonable (approximately the 2nd 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.