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PeerBasis
Compensation Comparability Determination

Cincinnati Ballet Holdings Inc

Executive Director / CEO

EIN 843927382
OH · NTEE A63
FY ending 2023-07-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Altman, Executive Director / CEO ($21,906) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,919 total compensation of comparable organizations → $89,106 $21,906
$20,55110th
$28,66525th
$43,576Median
$58,30975th
$73,74490th
$21,906This org · 17th
p10$20,551
p25$28,665
p50$43,576
p75$58,309
p90$73,744
$21,906

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 OH 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
New Albany Childrens Ballet Theatre OH$485,603 Secretary $44,732 $43,449 2024
Roanoke Ballet Theatre Inc VA$474,019 Executive Di $94,400 $83,588 2024
Ballet North Texas TX$487,964 Executive Director $24,000 $22,016 2024
Musical Theatre Works CA$471,911 Art. Director $94,338 $74,704 2024
Winston Salem Festival Ballet NC$470,888 Founder & Artistic Director $22,300 $21,131 2024
The Roxey Ballet Company NJ$467,346 Artistic Director $78,000 $62,219 2025
Avant Chamber Ballet Inc TX$466,768 Creative Director $13,679 $12,919 2023
San Diego Academy Of Ballet & Ballet Theatre CA$463,381 Executive Director $115,500 $89,106 2025
Childrens Ballet Of San Antonio TX$460,569 Executive Dir. $25,000 $23,611 2023
Naples Ballet And Company Inc FL$459,852 Coo, Artistic Director $84,938 $73,175 2024
Triangle Youth Ballet NC$456,035 Pres/artistic Director $28,770 $27,262 2024
Alabama Dance Works Inc AL$505,413 Executive Di $45,653 $45,230 2024
Hawaii Ballet Theatre For Youth HI$444,762 Director $25,800 $21,809 2023
The Rosin Box Project Inc CA$444,336 Art Dir/ceo $60,320 $47,766 2024
Cecchetti Council Of America Inc MI$515,949 Treasurer/bus Manager $33,000 $32,159 2023
Brighton Ballet Theater Co Inc NY$525,857 President $47,580 $40,593 2023
Ballet Theatre Of Ashburn Inc VA$528,175 Director $32,900 $29,132 2024
Miami Youth Ballet Inc FL$428,400 President $36,916 $31,804 2024
Ballet Works Inc MN$419,448 Executive Director $54,150 $47,804 2025
Wichita Falls Ballet Theatre Inc TX$419,261 Executive Director $26,985 $24,755 2024
Bluegrass Youth Ballet Inc KY$553,141 Artistic Director $63,718 $62,779 2024
Ballet Frontier Of Texas TX$405,308 Artistic Director $47,375 $43,460 2024
Victoria Ballet Theatre TX$558,615 Asst Art Dir $52,725 $47,120 2025
Morballet Inc NY$397,888 President $35,596 $29,498 2024
Ballet Theatre Of Ohio Inc OH$567,390 Director $57,006 $57,006 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default17th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Scott Altman) 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 48 similarly situated organizations (Same NTEE sector (A63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,906 is reasonable (approximately the 17th 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.