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PeerBasis
Compensation Comparability Determination

National Association Of Black

Executive Director / CEO

EIN 521752103
MD · NTEE A24Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vanora Legaux, Executive Director / CEO ($13,250) against the 2000 closest of 3,053 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Vanora Legaux — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,053 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $302,608 $13,250
$13,20410th
$31,51825th
$53,255Median
$73,28575th
$92,58290th
$13,250This org · 10th
p10$13,204
p25$31,518
p50$53,255
p75$73,285
p90$92,582
$13,250

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 MD 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
Wilkes Art Gallery Inc NC$351,723 Executive Director $67,373 $72,325 2024
Fredericksburg Symphony Orchestra VA$351,726 Executive Di $25,666 $26,507 2023
Greater Denton Arts Council Inc TX$351,567 Director $71,000 $75,967 2023
The British-american Project VA$351,541 Project Dir $29,400 $29,493 2024
Journal Of Philosophy Inc NY$351,827 President $6,750 $6,173 2025
Hope Stone Inc TX$351,828 Founder & President $70,000 $72,749 2024
Bradford Creative And Performing PA$351,455 Executive Dir. $64,654 $65,259 2025
Centerstage Theatre WA$351,431 Executive Director $53,440 $51,176 2023
Cleveland Jazz Orchestra OH$351,397 Executive Di $55,000 $60,522 2024
New Art City Theatre CA$352,132 Founder/arti $23,500 $21,083 2024
Texas Association Of Museums TX$352,199 Executive Director $73,000 $78,107 2023
Wide Open Walls CA$352,334 President $72,000 $66,501 2023
Fine Art Miracles Inc PA$350,924 President $77,420 $80,212 2024
Neranenah Inc GA$350,910 Director $92,817 $99,824 2023
Scoundrel And Scamp Theatre Inc AZ$352,459 Artistic Dir $9,750 $9,742 2024
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $18,724 2023
Frankenmuth Historical Association MI$350,718 Executive Di $57,263 $61,406 2024
Dixie Center For The Arts Inc LA$350,701 Executive Director $78,706 $90,041 2024
Haitian American Museum Of Chicago IL$352,725 Founder Ceo $31,731 $32,410 2024
The Music Education Initiative AR$350,517 Founder $96,195 $115,656 2023
Seal Inc WI$350,417 Executive Director $54,664 $59,312 2024
Japanese Institute Of Sawtelle CA$350,374 Co-president $45,000 $40,371 2024
Colorado Model Railroad Museum CO$353,007 Executive Director $42,606 $42,445 2024
Bailey's Cafe Inc NY$353,023 Executive Di $18,750 $18,123 2023
Michigan Heroes Museum MI$353,034 Executive Di $72,260 $77,489 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted9th

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 (Vanora Legaux) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,250 is reasonable (approximately the 10th 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.