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PeerBasis
Compensation Comparability Determination

Continuing The Legacy Dance Foundation

Executive Director / CEO

EIN 852317756
NV · NTEE A61
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bernard Gaddis, Executive Director / CEO ($61,710) 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 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Bernard Gaddis — reported title “PRESIDENT”, 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

$233 total compensation of comparable organizations → $85,815 $61,710
$12,11010th
$26,10225th
$40,824Median
$60,00775th
$78,05490th
$61,710This org · 78th
p10$12,110
p25$26,102
p50$40,824
p75$60,007
p90$78,054
$61,710

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 NV 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
Legacy Theater Foundation Inc IL$274,435 Executive Director $231 $233 2023
Nichole Canuso Dance Company PA$274,581 Artistic Director $40,800 $40,591 2024
Friends Of South Florida Music Inc FL$277,654 Executive Di $81,616 $76,490 2024
Green Mountain Performing Arts Inc VT$279,397 Former Exec Dir $36,664 $36,816 2024
Visionbox Studio CO$266,323 Executive Director $83,827 $80,190 2024
Window On A Wider World Inc TX$283,777 Former Exec $83,525 $85,815 2023
Associates Of The Restored Temple Theatre Ltd WI$284,117 Executive Director $28,433 $29,624 2024
Performing Arts Center Of SD$284,175 Executive Di $71,926 $81,531 2023
Cunneen Hackett Cultural Center Inc NY$257,753 Executive Director $54,550 $50,628 2023
Deertrees Theatre Limited ME$257,564 Director $30,501 $30,470 2024
Dynamic Xplosion Cheer Inc FL$256,232 Cheif Executive Officer $23,783 $22,289 2024
Blue Bamboo Center For The Arts Inc FL$254,888 Executive Director $2,275 $2,132 2024
Vibe Of Kennewick WA$296,164 Teacher $23,059 $20,596 2024
Imperial Community Theatre Inc GA$297,045 Executive Di $80,188 $78,363 2025
Art Maker Llc OK$250,217 President, Chief Operating Officer $28,050 $30,814 2024
Endicott Performing Arts Center Inc NY$304,496 Executive Director $65,362 $58,923 2024
Artspace Inc CA$310,369 Executive Dir. $55,071 $47,441 2024
Tupelo Community Theatre Inc MS$237,792 Executive Di $53,083 $58,981 2024
Sierra Performing Arts Association CA$237,699 Board Member $2,210 $1,904 2024
Dc Theater Arts Collaborative DC$311,873 Executive Director $43,125 $38,869 2023
Miller Beach Arts & Creative District Cdc IN$234,484 Executive Director $44,000 $45,098 2025
Albedo Arts Community Inc CA$317,131 President $35,800 $30,045 2025
The Paramount Theater Foundation In VA$320,462 Executive Di $26,770 $25,786 2024
Minden Opera House Inc NE$225,793 Executive Di $56,392 $60,509 2024
Chapin Community Theatre Inc SC$225,393 Artistic Director $12,867 $13,392 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default78th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted72nd

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 (Bernard Gaddis) 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 (A61), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,710 is reasonable (approximately the 78th 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.