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PeerBasis
Compensation Comparability Determination

Robert Oneal Multicultural Arts Center

Executive Director / CEO

EIN 842428196
OH · NTEE A23
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Toilynn O'neal, Executive Director / CEO ($20,566) against every comparable organization that fit the selection criteria — 167 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Toilynn O'neal — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

167 organizations qualified on sector, size, and geography 167 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,340 total compensation of comparable organizations → $159,260 $20,566
$11,54510th
$26,50725th
$50,277Median
$70,59175th
$87,04390th
$20,566This org · 19th
p10$11,545
p25$26,507
p50$50,277
p75$70,591
p90$87,043
$20,566

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 OH 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
Knowyourroots CA$383,619 President $27,000 $21,381 2024
Hispanic League NC$385,109 Executive Director Through September 2024 $55,531 $52,620 2024
Yaffa Cultural Arts Inc NY$379,572 Executive Director $28,064 $23,943 2023
Bihl Haus Arts Inc TX$388,480 Executive Dir. $91,088 $86,028 2023
East Hawaii Cultural Council HI$377,296 President/ex $50,321 $40,251 2025
Navi Journey Corp NJ$389,669 Author $125,000 $105,372 2023
Malo Motivating Action Leadership CA$376,017 Founder/exec. Director $127,190 $100,720 2024
Web Chaver Inc NJ$375,115 President $47,600 $38,974 2024
Fanm Saj Inc FL$392,782 Director $58,359 $50,277 2024
Alliance Francaise Of Westchester NY$372,319 Executive Di $64,104 $53,122 2024
Mandala South Asian Performing Arts Inc IL$394,781 Executive Artistic Director $55,000 $49,587 2024
Dance Parade Inc NY$394,841 Brd&exec Dir $24,750 $19,981 2025
Institute For The Next Jewish Future Injf IL$371,552 Executive Director $21,212 $19,124 2024
Latino Music Education Network CA$395,124 Member Board Of Directors $20,000 $16,306 2023
We Are The Culture Creators Nonprofit MI$396,365 Executive Director $30,000 $29,236 2023
Chitresh Das Institute CA$369,879 Managing Dir $55,691 $45,403 2023
The Kentucky Wool Festival Inc Of KY$368,551 Vice Preside $5,850 $5,764 2024
Bundled Arrows Inc NY$398,839 Director $7,416 $6,145 2024
Greek America Cultural And NY$367,037 President $44,000 $37,539 2023
Exhibit J Inc NY$366,615 Director $101,825 $86,873 2023
Salem Multi Institute OR$402,048 Executive Director $50,000 $43,840 2023
Arte Inc CT$363,919 Executive Director $70,000 $60,190 2024
Pacific Community Of Alaska AK$402,914 Executive Director $100,300 $90,536 2023
International Muslim Outreach Inc FL$403,502 Executive Director $110,000 $94,766 2024
Cultural Coalition Inc AZ$403,582 Executive Dir. $62,292 $54,939 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default19th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted19th

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 (Toilynn O'neal) 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 167 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,566 is reasonable (approximately the 19th 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.