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PeerBasis
Compensation Comparability Determination

Flight Path Dance Foundation Inc

Executive Director / CEO

EIN 850570504
NY · NTEE A62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Mcgown, Executive Director / CEO ($106,276) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Mcgown — reported title “PROGRAM 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

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,297 total compensation of comparable organizations → $298,838 $106,276
$21,70510th
$48,61325th
$69,262Median
$81,13875th
$113,65890th
$106,276This org · 86th
p10$21,705
p25$48,613
p50$69,262
p75$81,138
p90$113,658
$106,276

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 NY 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
Big Dance Theater Inc NY$395,854 Executive Director $80,315 $80,315 2024
New York Dance Theatre Inc NY$401,286 Executive Artistic Director $43,333 $43,333 2024
Art Sweats Inc NY$379,913 Executive Director $40,270 $41,459 2023
Dmf Youth Inc NY$417,709 Executive Director, Member $69,200 $71,244 2023
Dance Heginbotham Inc NY$372,989 Artistic Dir $14,675 $14,297 2025
Dance Entropy Inc NY$433,896 Advisor $97,300 $94,792 2025
Dances For A Variable Population Inc NY$445,656 Board Member/executive Director $69,054 $71,094 2023
Diversity Of Dance Inc NY$334,776 Artistic Director $15,825 $16,292 2023
Afro Brazil Arts Inc NY$324,806 Board Chair, President $87,880 $87,880 2024
Latsky Dance Inc NY$324,119 Treasurer $63,500 $65,376 2023
Covenant Ballet Theatre Of Brooklyn NY$475,054 Executive Director $80,000 $80,000 2024
Moving Theater NY$306,167 Artist $18,950 $19,510 2023
Saratoga Springs Youth Ballet Inc NY$290,227 Chairwoman $55,638 $55,638 2024
Layerhythm Productions Inc NY$283,841 President $46,271 $46,271 2024
Danceability Inc NY$278,210 Executive Di $58,865 $60,604 2023
Dynamic Forms Inc NY$271,786 Founder, Executive & Artistic Director $156,410 $156,410 2024
Lubovitch Dance Foundation Inc NY$271,782 Executive Director/chief Financial Officer $112,433 $115,754 2023
Dancing Dreams NY$524,733 Executive Dir. $69,931 $69,931 2024
Misnomer Inc NY$526,955 Artistic Direct/ceo $290,264 $298,838 2023
Dova Inc NY$541,296 Executive Director And Artistic Director $83,566 $81,412 2025
Dance Project Of Washington Heights Inc NY$545,344 Executive Director/ Director $66,624 $68,592 2023
Triskelion Arts-kick-standance Inc NY$573,903 Executive Dir. $62,295 $64,135 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted86th

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 (Michael Mcgown) 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 22 similarly situated organizations (Same NTEE sector (A62) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,276 is reasonable (approximately the 86th 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.