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PeerBasis
Compensation Comparability Determination

The Black School Inc

Executive Director / CEO

EIN 853933537
LA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Cuillier Iii, Executive Director / CEO ($81,000) against every comparable organization that fit the selection criteria — 322 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

322 organizations qualified on sector, size, and geography 322 within the band form the benchmarked peer set.

Distribution of comparable compensation

$544 total compensation of comparable organizations → $127,181 $81,000
$9,88510th
$27,06025th
$45,562Median
$61,29275th
$74,36690th
$81,000This org · 93rd
p10$9,885
p25$27,060
p50$45,562
p75$61,292
p90$74,366
$81,000

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), normalized to LA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Public Space OneIA $339,159$29,831 990
Fu Xing CollegeCA $339,136$31,909 990
Knotty Luxe Arts FoundationIL $338,670$70,830 990
St Johns County Center For TheFL $338,654$828 990
Kik Ka'eaikahelelani IncHI $338,083$13,426 990
Cheltenham Township Art CentrePA $341,383$43,983 990
Castroville Artichoke Festival IncCA $341,383$32,299 990
Mitchell Street Arts Collaborative IncorporatedWI $337,644$32,114 990
The Association For Cultural Equity IncNY $337,589$54,550 990
Adopt The Arts FoundationCA $337,393$63,982 990
Augusta Westobou Festival IncGA $342,121$57,739 990
Origami Usa IncNY $337,288$23,912 990
American Impressionist Society IncNE $342,717$7,396 990
Plataforma Eje IncPR $342,888$27,346 990
Babes Fest IncTX $343,025$52,326 990
Pharos The International Photo Archives AssociationNY $343,867$27,413 990
San Anto Cultural ArtsTX $333,818$54,530 990
Hope CreatesMO $345,689$56,061 990
The Community FestivalOH $345,764$2,886 990
AguilasCA $333,217$31,873 990
Ann Arbor Street Art Fair IncMI $332,538$72,159 990
Ludington Area Arts CouncilMI $347,252$60,898 990
Give Music IncMA $347,415$26,102 990
Make Studio Art Program IncMD $331,736$44,999 990
In A Perfect WorldCA $347,735$73,367 990

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 LA 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 default93rd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted93rd

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 (Joseph Cuillier Iii) 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 322 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,000 is reasonable (approximately the 93rd 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). 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.