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PeerBasis
Compensation Comparability Determination

Ballet Folklorico Ollin Yoliztli

Executive Director / CEO

EIN 474697821
AZ · NTEE A23
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Oscar E Corona Bonilla, Executive Director / CEO ($12,900) against every comparable organization that fit the selection criteria — 160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Oscar E Corona Bonilla — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

160 organizations qualified on sector, size, and geography 160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,608 total compensation of comparable organizations → $180,576 $12,900
$17,90210th
$33,51725th
$59,938Median
$84,47875th
$104,64590th
$12,900This org · 8th
p10$17,902
p25$33,517
p50$59,938
p75$84,478
p90$104,645
$12,900

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 AZ 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
Miho Belmont International Inc MA$469,675 Clerk $193,257 $180,576 2024
100 People Foundation Inc NY$466,693 President $74,525 $70,023 2024
Six Square Austins Black Cultural District TX$474,275 Executive Director $76,667 $79,743 2024
Hungary Foundation DC$464,187 Executive Di $92,000 $83,946 2024
Brasil Brasil Cultural Center CA$477,881 Director $50,600 $45,432 2024
Aleut International Association AK$481,180 Executive Di $80,859 $80,382 2024
Kona Historical Society HI$459,661 Executive Di $50,375 $46,896 2024
So'oh Shinali Sister Project CA$457,523 Executive Director $67,959 $61,018 2024
Na Maka Haloa O Waipio HI$483,586 President $71,200 $68,241 2023
Hbcu First Inc NY$457,238 Chairman Of $120,000 $112,751 2024
Korean Performing Arts Institute Of Chicago IL$483,721 Education Director $36,375 $37,184 2024
The Legacy Imperative Inc FL$455,872 Executive Director $106,811 $104,334 2024
The Westerners The First People Of CA$486,134 President & Ceo $141,242 $126,817 2024
Subject Matter Inc NY$487,822 Co-executive Director $60,000 $56,375 2024
Latinos United For A New America CA$487,880 Co-director $87,517 $78,579 2024
Enrich Chicago IL$489,079 Executive Director $89,889 $91,889 2024
The Odyssey After-school Enrichment Program TX$451,428 Executive Director $53,583 $54,297 2025
Lana'i Culture & Heritage Center HI$450,589 President $4,000 $3,724 2024
Igogo International IN$492,085 President $125,000 $137,066 2024
Japan-america Society Of Tennessee TN$492,666 President $86,009 $94,006 2024
Tulsa Juneteenth OK$447,930 Executive Dir. $54,581 $60,882 2025
Kimokeo Foundation HI$447,758 Executive Di $56,000 $52,133 2024
New York Chinese Cultural Center Inc NY$493,915 Executive Director $85,500 $80,335 2024
Foundation For Korean Language & Culture In The Usa CA$494,664 Secretary $43,091 $38,690 2024
Japanese Cultural Center Tea House & MI$495,853 Executive Director $23,074 $24,764 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted8th

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 (Oscar E Corona Bonilla) 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 160 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,900 is reasonable (approximately the 8th 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.