Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fundacion Nacional Para La Cultura Popular

Executive Director / CEO

EIN 660538915
PR · NTEE A200
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Javier Santiago Gonzalez, Executive Director / CEO ($9,000) 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 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Javier Santiago Gonzalez — reported title “Administratror”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$1,030 total compensation of comparable organizations → $297,950 $9,000
$8,90710th
$23,52925th
$41,966Median
$57,88575th
$73,66690th
$9,000This org · 11th
p10$8,907
p25$23,529
p50$41,966
p75$57,885
p90$73,666
$9,000

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Walking Shadow Theatre Company MN$169,065 Executive Director $6,500 $6,332 2025
Appalachian Arts Craft Center Inc TN$168,701 Executive Director $48,115 $48,115 2024
Ne Sculpture Gallery Factory MN$168,662 Secretary $59,833 $59,833 2024
Center For Arts & Learning Inc VT$168,343 Executive Director $28,411 $29,250 2023
88 International Corp NY$171,603 President $23,650 $23,650 2024
Classic Planning Instit ME$167,461 Social Media $9,515 $9,515 2024
City College Center For NY$167,400 Managing Director $71,969 $71,969 2024
Viva Voices Choral Organization Inc KY$166,955 President $49,250 $47,981 2025
Snap Cultural Events Inc FL$173,240 President $33,660 $34,654 2023
Zgd Inc NY$173,301 Director $1,000 $1,030 2023
Artseed CA$165,991 Exec Dir/secty $39,874 $39,874 2024
Creative Downtown Appleton Inc WI$175,874 Executive Director $3,167 $3,167 2024
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $11,598 2024
Waterloo Arts OH$161,096 Executive Di $43,333 $43,333 2024
Fremont Center For The Arts CO$159,801 Executive Director $13,884 $14,294 2023
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $46,501 2024
Main Street Arts VT$180,787 Executive Dir. $30,300 $29,519 2025
Oklahoma Mural Syndicate OK$158,724 President $3,998 $4,116 2023
Tyler Park Center For The Arts Inc PA$157,663 Executive Director $15,000 $15,000 2024
Lewistown Art Center MT$157,562 Executive Di $31,346 $32,272 2023
Frank Theatre MN$156,939 Secretary $60,000 $60,000 2024
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $47,578 2024
Orlando Community Arts Inc FL$183,943 President $13,500 $13,899 2023
Second's New Vision And Outreach Ministries MI$184,006 Board Member $9,450 $9,450 2024
West Nebraska Arts Center NE$155,385 Executive Di $43,358 $43,358 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
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 (Javier Santiago Gonzalez) 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 (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 11th 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.