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PeerBasis
Compensation Comparability Determination

Conservatory Of Dance Inc

Executive Director / CEO

EIN 881506443
IN · NTEE A6E
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lydia Am Halstead, Executive Director / CEO ($12,500) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lydia Am Halstead — reported title “SCHOOL DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,844 total compensation of comparable organizations → $197,416 $12,500
$10,24010th
$18,02725th
$34,549Median
$53,24875th
$73,07090th
$12,500This org · 14th
p10$10,240
p25$18,027
p50$34,549
p75$53,248
p90$73,070
$12,500

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 IN 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
Mode Music And Performing Arts WA$218,302 Founder $25,000 $21,225 2023
Thames Valley Music School Inc CT$214,837 Admin. Direc $63,729 $55,036 2024
Richards Institute Of CA$213,781 Executive Di $44,000 $34,995 2024
Arconet PA$226,915 President And Artistic Dir $44,114 $39,475 2025
Bandwagon Institute For The Arts HI$230,121 President $27,665 $23,487 2023
Center For The Dance Theatre CA$208,832 President $48,873 $40,019 2023
The Conservatoire Inc GA$208,793 President $48,000 $45,766 2023
American Dance Institute NY$231,550 Executive Director $230,390 $197,416 2023
Sacramento Preparatory Music Academy CA$234,926 Ceo $52,000 $42,579 2023
Alabama Music Educators Association AL$203,705 Executive D $22,000 $21,327 2025
The Music Academy PA$242,962 Director $32,984 $30,296 2024
Girls Write Nashville TN$249,272 Pres. & E.d. $75,000 $72,612 2024
Balmoral School Of Highland Piping PA$250,031 Exec Directo $35,000 $32,148 2024
Youth Inspirations Theatre IN$250,899 President $47,371 $46,012 2024
Community School Of The Arts TN$253,244 Executive Director $80,738 $78,168 2024
Aerial Dance Chicago IL$259,429 Board Member / Artistic Director $55,200 $51,460 2023
Oregon Suzuki Institute OR$178,882 Director $20,000 $17,107 2024
Suffolk County Music Educators NY$261,461 Treasurer $6,000 $4,994 2024
The Ballet School Of Stamford CT$265,615 Executive Dir. $70,000 $58,893 2025
Clarkston Conservatory Of Music Inc MI$173,865 Director $16,465 $15,653 2024
Shubanjali School Of Performing Arts NJ$269,769 President $86,667 $73,376 2023
The Mount Calvary Academy Of Music MN$168,481 Director $49,956 $45,466 2024
Cygnus Creative Arts Centre Inc NJ$166,872 Artistic Dir $23,650 $18,947 2025
Resonance Vocal Ensemble OR$279,404 Secretary $11,063 $9,219 2025
Junior Chamber Music CA$281,240 Director $14,800 $11,771 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default14th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted14th

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 (Lydia Am Halstead) 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 35 similarly situated organizations (Same NTEE sector (A6E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,500 is reasonable (approximately the 14th 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.