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PeerBasis
Compensation Comparability Determination

Nca Dance Studio

Executive Director / CEO

EIN 822570795
CA · NTEE A62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Apryl Torres, Executive Director / CEO ($4,421) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$317 total compensation of comparable organizations → $158,983 $4,421
$6,30810th
$18,10725th
$32,268Median
$57,98575th
$83,56190th
$4,421This org · 5th
p10$6,308
p25$18,107
p50$32,268
p75$57,985
p90$83,561
$4,421

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 CA 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
Keigwin And Company Inc NY$190,606 Executive Di $51,458 $53,849 2023
Anikaya Akhra Inc MA$185,771 Artistic Director $9,700 $9,805 2024
Calidanza Dance Company CA$185,250 C/o $18,575 $18,042 2024
Fist & Heel Performance Group NY$191,790 Executive Director $35,800 $36,389 2024
Danceworks Chicago Inc Nfp IL$183,426 Executive Dir. $62,246 $67,061 2025
Ballet Des Ameriques School & Company Inc NY$195,967 Pres/exec Director $33,866 $34,423 2024
Center For Modern Dance Education Inc NJ$180,036 Artistic Director $21,150 $20,694 2025
Thin Man Dance Inc NY$175,747 Board Member/executive And Artistic Director $60,000 $62,788 2023
Wild Space Inc WI$173,970 Managing Dir $26,594 $31,241 2024
Huntington Dance Theatre Ltd WV$203,908 Studio Director $11,600 $14,128 2024
Leap Of Faith Arts Ministries IL$204,024 Director $18,819 $21,426 2023
Edge School Of The Arts Dance Legacy Inc NY$204,650 Director $80,000 $83,717 2023
Eryc Taylor Dance Incorporated NY$205,752 President $24,700 $25,848 2023
Arts Live Theatre Inc AR$206,979 Executive Director $42,760 $54,065 2024
Nrithya Sangeeth IL$206,990 Officer $90,000 $102,467 2023
Vangeline Theater Inc NY$167,010 Artistic Director, Board Member, Teacher $58,100 $60,800 2023
Traffic Jam Inc IL$210,150 President $9,895 $10,942 2024
Steamboat Dance Theatre CO$166,190 Executive Dir. $28,585 $30,832 2024
Heart Of Dance MN$212,823 Interim Executive Director $47,878 $53,215 2024
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $36,441 2025
Black Label Movement MN$216,725 President $13,327 $14,431 2025
Pack Dance MO$216,838 Executive Director $84,078 $100,170 2024
New Dialect TN$217,297 Director $44,375 $54,018 2023
Miami Dance Futures Inc FL$217,941 President $4,560 $4,961 2023
Mashup Contemporary Dance Company CA$158,587 Executive Direcor $9,728 $9,449 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted5th

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 (Apryl Torres) 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 83 similarly situated organizations (Same NTEE sector (A62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,421 is reasonable (approximately the 5th 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.