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PeerBasis
Compensation Comparability Determination

Folk School Of Fayetteville Inc

Executive Director / CEO

EIN 454758501
AR · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bernice C Hembree, Executive Director / CEO ($11,400) against every comparable organization that fit the selection criteria — 196 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Bernice C Hembree — reported title “OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

196 organizations qualified on sector, size, and geography 196 within the band form the benchmarked peer set.

Distribution of comparable compensation

$533 total compensation of comparable organizations → $247,609 $11,400
$6,79510th
$18,58025th
$35,464Median
$50,17175th
$62,90690th
$11,400This org · 18th
p10$6,795
p25$18,580
p50$35,464
p75$50,171
p90$62,906
$11,400

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 AR 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
Eleventh Hour Prayer Network Inc AZ$184,686 President $297,950 $247,609 2024
Second's New Vision And Outreach Ministries MI$184,006 Board Member $9,450 $8,429 2024
Orlando Community Arts Inc FL$183,943 President $13,500 $11,283 2023
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $38,180 2024
Western Justice OR$186,494 Director/sec/treas $30,000 $24,074 2024
Leadership Hendricks County IN$186,890 Executive Director $55,860 $50,903 2024
Capitol View Arts TX$187,062 President $66,000 $57,049 2024
Main Street Arts VT$180,787 Executive Dir. $30,300 $25,674 2025
Arts & Crafts Association Of Meriden CT$188,286 Treasurer $34,546 $27,268 2025
Bird & Beckett CA$188,725 Treasurer $27,759 $21,325 2023
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $34,698 2024
Prizm Projects Inc FL$190,595 President $2,500 $2,175 2022
Port Warwick Foundation VA$191,200 Executive Director $32,020 $27,505 2023
North Bend Downtown Foundation WA$191,687 Executive Director $75,164 $58,151 2024
Arts Center In Orange Inc VA$192,812 Executive Director $52,500 $43,803 2024
Creative Downtown Appleton Inc WI$175,874 Executive Director $3,167 $2,858 2024
Philadelphia Folklore Project PA$193,855 Executive Di $13,000 $11,202 2024
Zgd Inc NY$173,301 Director $1,000 $804 2023
Snap Cultural Events Inc FL$173,240 President $33,660 $28,131 2023
Volunteer Odyssey TN$196,873 Executive Director $67,379 $61,201 2024
88 International Corp NY$171,603 President $23,650 $18,466 2024
Charles Houston Cultural Project Inc MA$197,585 President $16,798 $13,044 2024
Empact Inc NY$198,656 President $5,000 $3,905 2024
Fundacion Nacional Para La Cultura Popular PR$169,885 Administratror $9,000 $8,742 2024
Walking Shadow Theatre Company MN$169,065 Executive Director $6,500 $5,407 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default18th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted17th

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 (Bernice C Hembree) 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 196 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,400 is reasonable (approximately the 18th 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.