Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Philadelphia Folklore Project

Executive Director / CEO

EIN 232568080
PA · NTEE A200
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mia Kang, Executive Director / CEO ($13,000) against every comparable organization that fit the selection criteria — 214 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

How comparable organizations were selected

214 organizations qualified on sector, size, and geography 214 within the band form the benchmarked peer set.

Distribution of comparable compensation

$618 total compensation of comparable organizations → $287,341 $13,000
$9,67410th
$23,61225th
$41,580Median
$58,28175th
$77,04890th
$13,000This org · 14th
p10$9,674
p25$23,612
p50$41,580
p75$58,281
p90$77,048
$13,000

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Arts Center In Orange IncVA $192,812$50,832 990
North Bend Downtown FoundationWA $191,687$67,481 990
Port Warwick FoundationVA $191,200$31,918 990
Volunteer OdysseyTN $196,873$71,021 990
Prizm Projects IncFL $190,595$2,524 990
Charles Houston Cultural Project IncMA $197,585$15,137 990
Empact IncNY $198,656$27,750 990
Bird & BeckettCA $188,725$24,746 990
Arts & Crafts Association Of MeridenCT $188,286$31,644 990
Baltimore Festival Of The Arts IncMD $199,910$8,390 990
Capitol View ArtsTX $187,062$66,204 990
Leadership Hendricks CountyIN $186,890$59,071 990
Western JusticeOR $186,494$27,937 990
Triangle Arts Association LimitedNY $201,266$68,870 990
Kunqu Society IncNY $201,314$11,573 990
Soon Is Now IncNY $201,440$1,359 990
Arc Athens IncNY $201,717$41,741 990
The RoustaboutsCA $202,254$5,099 990
Fine Arts Fiesta IncPA $202,405$16,500 990
The Wow Flower ProjectCA $202,883$12,481 990
ArtstilleryTX $202,962$61,847 990
Eleventh Hour Prayer Network IncAZ $184,686$287,341 990
Siskiyou County Arts CouncilCA $203,220$41,689 990
Folk School Of Fayetteville IncAR $184,466$13,230 990
Second's New Vision And Outreach MinistriesMI $184,006$9,781 990

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 PA 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)14th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted13th

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 (Mia Kang) 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 214 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,000 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). 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.