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PeerBasis
Compensation Comparability Determination

Foluke Cultural Arts Center Inc

Executive Director / CEO

EIN 300158702
OH · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dava Cansler, Executive Director / CEO ($41,250) against every comparable organization that fit the selection criteria — 158 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

158 organizations qualified on sector, size, and geography 158 within the band form the benchmarked peer set.

Distribution of comparable compensation

$141 total compensation of comparable organizations → $193,199 $41,250
$13,88810th
$29,30325th
$54,381Median
$70,70575th
$83,32090th
$41,250This org · 34th
p10$13,888
p25$29,303
p50$54,381
p75$70,705
p90$83,320
$41,250

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

OrganizationStateTotal revenueTotal compSource
Iowa Art Works IncIA $375,444$69,773 990
Arts On AlexanderTX $376,034$17,874 990
Art House San ClementeCA $373,922$65,218 990
Indiana Glass Arts Alliance IncIN $370,261$75,384 990
Electronic Music Education And Preservation ProjectPA $380,726$59,444 990
The Arts Center At Fountain ParkSC $369,447$112,319 990
Spark Arts Ignite LearningMT $367,110$66,150 990
Arts For All NevadaNV $384,474$62,298 990
Developing Artist CollaborationDE $385,868$10,776 990
StoryarkMN $363,947$63,432 990
California State Band ChampionshipsCA $361,770$4,629 990
Tizmoret IncMA $361,017$1,648 990
The Art Experience IncMI $358,089$43,699 990
Aspire Creative Arts ProgramCA $394,076$58,008 990
Thru Guidance Ministries IncCA $355,744$110,524 990
Community Rejuvenation Project IncCA $355,178$57,444 990
Moezart Productions IncAZ $353,787$17,992 990
European American Musical Alliance IncNY $399,727$50,928 990
Fine Art Miracles IncPA $350,924$71,015 990
The Music Education InitiativeAR $350,517$102,089 990
Famfrequency Productions IncPA $401,307$30,255 990
Toshiko Takaezu Foundation IncNJ $401,851$5,660 990
TruartspeaksMN $401,882$80,264 990
River Arts Of Morrisville IncVT $402,100$59,106 990
Tropicalfete IncNY $402,617$1,706 990

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 OH 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 default34th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted32nd

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 (Dava Cansler) 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 158 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,250 is reasonable (approximately the 34th 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.