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PeerBasis
Compensation Comparability Determination

Elegba Folklore Society Inc

Executive Director / CEO

EIN 541633907
VA · NTEE A23Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janine Y Bell, Executive Director / CEO ($50,435) against every comparable organization that fit the selection criteria — 162 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Janine Y Bell — reported title “PRESIDENT ARTISTIC DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

162 organizations qualified on sector, size, and geography 162 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,470 total compensation of comparable organizations → $174,701 $50,435
$10,86010th
$26,05625th
$54,161Median
$75,42875th
$99,92490th
$50,435This org · 46th
p10$10,860
p25$26,056
p50$54,161
p75$75,428
p90$99,924
$50,435

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 VA 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
Extend NY$328,827 Director $85,533 $77,751 2024
Iu Mien Community Services CA$328,273 Executive Director $66,560 $57,818 2024
Mexico Beyond Mariachi Inc NY$330,935 Ceo/executive Director $19,757 $17,497 2025
Kyoungs Pacific Beat Inc NY$324,992 Executive Dir. $40,000 $37,435 2023
Vang Council Of La Crosse WI$321,316 Grant Manager $77,189 $83,490 2023
Ethnic Enrichment Cultural Council MO$340,142 Recording Secretary $4,830 $5,146 2024
Black Lemonade TN$317,743 President Director $55,000 $58,158 2024
Inffinito Art & Cultural Foundation Inc FL$317,718 President $20,005 $18,418 2025
Gwich'in Social And Cultural AK$317,016 President $10,717 $10,612 2023
Esselen Tribe Of Monterey County CA$316,920 Secretary $76,970 $68,836 2023
El Ingenio Inc FL$344,308 Director $39,680 $37,499 2024
Welsh North American Association Inc NY$345,937 Executive Secr. $50,575 $45,974 2024
Global Alliance Of Indigenous Peoples Gender Justi NY$312,058 Director $58,000 $54,281 2023
Artes De La Rosa Inc TX$311,607 Executive Dir. $70,192 $72,719 2023
Capital Area New Mainers Project ME$311,379 Executive Di $39,992 $41,475 2023
Arteeast Inc NY$347,495 Executive Director $70,000 $63,632 2024
Veda Geetha Foundationorg CA$347,705 Director $57,780 $50,191 2024
Asian Culture Center Of Tennessee TN$348,586 Executive Di $47,000 $51,166 2023
Qizhjeh Heritage Institute AK$348,966 President $25,000 $24,754 2023
Black Arts & Culture Alliance Of Chicago IL$309,339 Fmr Exe Dir. $61,257 $60,583 2024
Klondike Smokey City Community Development Corpora TN$308,713 Executive Director $75,000 $79,306 2024
Twelve Gates Arts PA$308,584 Exec Dir./pr $64,992 $67,125 2023
Japanese Institute Of Sawtelle CA$350,374 Co-president $45,000 $39,090 2024
Seal Inc WI$350,417 Executive Director $54,664 $57,430 2024
Cultural Enrichment Center Of Fort Collins CO$307,911 Executive Director $70,955 $70,465 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default46th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Janine Y Bell) 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 162 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,435 is reasonable (approximately the 46th 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.