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PeerBasis
Compensation Comparability Determination

Mexican Cultural Center

Executive Director / CEO

EIN 232772596
PA · NTEE A230
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Virginia Rivera Hernandez, Executive Director / CEO ($20,068) against every comparable organization that fit the selection criteria — 161 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Virginia Rivera Hernandez — reported title “DIRECTOR OF PROGRAMS”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

161 organizations qualified on sector, size, and geography 161 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,465 total compensation of comparable organizations → $170,064 $20,068
$9,02810th
$22,51625th
$45,828Median
$66,91275th
$92,33490th
$20,068This org · 22nd
p10$9,028
p25$22,516
p50$45,828
p75$66,912
p90$92,334
$20,068

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
La Conexion OH$278,029 Executive Director $12,001 $12,746 2024
Intercourse Library Inc PA$278,303 Executive Di $60,408 $60,408 2024
Bit Community Center Inc MD$276,110 Executive Director & Ceo $65,360 $61,275 2024
Lexington Chinese School Inc MA$278,711 President $1,579 $1,465 2023
Descendants Of Holocaust Survivors NY$279,204 Executive Director $74,946 $67,911 2024
Kealakai Center For Pacific String Traditions HI$279,563 Executive Director $31,900 $28,640 2024
Arawaka Inc NM$281,056 President $47,700 $52,966 2023
Maine Irish Heritage Center ME$273,177 Executive Director $80,000 $80,330 2024
Shep-ty CA$272,124 Executive Dir. $115,189 $99,742 2024
Irish Heritage Center OH$271,167 Director $4,700 $5,139 2023
Red Earth Inc OK$270,989 Executive Di $43,306 $47,818 2024
Alaska Native Voices Educational Institute AK$285,092 President $36,768 $35,250 2024
King Sejong Institute Center Usa CA$285,247 Cfo $38,004 $33,880 2023
Korean American Association And TX$269,225 Board Member $9,000 $9,028 2024
Kake Tribal Heritage Foundation AK$285,602 Secretary/tr $8,000 $7,896 2023
Vanguard Culture CA$288,923 Board President $20,642 $18,402 2023
Inner City Cultural League Inc DE$289,252 Executive Director $26,000 $26,283 2023
Islamic Leadership Institute Of America Inc MD$289,915 Chief, Research, Academics & Prgms $44,950 $43,386 2023
Centro Cultural Hispano De San Marcos TX$290,437 Staff Administrator $24,245 $24,320 2024
Liberty Place Inc VI$264,018 Executive Director $52,664 $52,664 2024
Cambodia Town Inc CA$290,976 Secretary $4,500 $4,012 2023
Advocates For Indigenous California CA$292,769 Executive Dir. $65,000 $57,946 2023
Fathers And Sons Together WA$261,803 Executive Director $80,600 $72,362 2024
American Foundation For Tibetan Cultural CA$261,527 Ceo $12,500 $10,824 2024
Creative City Kc Inc MO$294,500 Treasurer $82,500 $87,623 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default22nd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted22nd

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 (Virginia Rivera Hernandez) 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 161 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,068 is reasonable (approximately the 22nd 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.