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PeerBasis
Compensation Comparability Determination

Sb Dance

Executive Director / CEO

EIN 870619304
UT · NTEE A62
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Stephen Brown, Executive Director / CEO ($42,500) 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 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephen Brown — reported title “EXECUTIVE DIR.”, 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

$275 total compensation of comparable organizations → $138,094 $42,500
$6,43710th
$16,18525th
$31,184Median
$50,98475th
$72,24590th
$42,500This org · 64th
p10$6,437
p25$16,185
p50$31,184
p75$50,984
p90$72,245
$42,500

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 UT 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
Mdsa Foundation TX$224,425 President $1,080 $1,087 2023
Tl Tango Lovers Organization Inc FL$223,495 Coo $21,600 $20,412 2023
Namah Ensemble Inc CA$223,420 Director/pre $23,000 $19,405 2024
Happendance Inc MI$225,566 Executive Director $35,892 $37,266 2023
Dance Masters Of New England Chapter 5 Inc MA$222,168 President $1,000 $878 2024
Gafa Studios NC$226,424 President $24,000 $24,230 2024
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $10,630 2024
Issaquah Dance Theatre Ensemble WA$220,686 Artistic Dir $103,462 $90,505 2024
Jazz Of Yuma Inc AZ$227,755 Executive Director $25,200 $23,680 2024
The Arte Flamenco Dance Theatre Inc CA$227,916 President $24,814 $21,554 2023
Homestead Youth Arts Center Inc FL$219,882 President $29,500 $27,077 2024
Stockton Folk Dance Camp CA$229,159 Director $2,700 $2,278 2024
Bach Dancing & Dynamite Society Of Wisconsin Inc WI$218,705 Executive Director $51,420 $52,469 2024
Miami Dance Futures Inc FL$217,941 President $4,560 $4,309 2023
New Dialect TN$217,297 Director $44,375 $46,921 2023
Pack Dance MO$216,838 Executive Director $84,078 $87,009 2024
Black Label Movement MN$216,725 President $13,327 $12,534 2025
Rejoice Diaspora Dance Theater OR$231,453 President $23,869 $21,658 2024
Dance Augusta Inc GA$231,610 President $9,900 $9,726 2024
Jon Lehrer Dance Inc NY$216,161 Artistic Director/board Member $36,800 $31,653 2025
Blue 13 Dance Company Inc CA$232,003 Executive Director $18,708 $15,784 2024
Sjdanceco CA$232,074 Artistic Director & Founder $7,200 $6,254 2023
Resilience Dance Company Stl MO$232,570 Executive And Artistic Director $23,803 $23,997 2025
Encinitas Ballet Academy And Arts Center CA$234,736 Ceo, Artistic Director $43,750 $38,002 2023
Heart Of Dance MN$212,823 Interim Executive Director $47,878 $46,224 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default64th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted64th

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 (Stephen Brown) 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 $42,500 is reasonable (approximately the 64th 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.