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PeerBasis
Compensation Comparability Determination

Black Lemonade

Executive Director / CEO

EIN 862976641
TN · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kaymi Butler, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kaymi Butler — reported title “PRESIDENT 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

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,390 total compensation of comparable organizations → $165,215 $55,000
$10,08310th
$23,24225th
$47,698Median
$66,51075th
$93,16290th
$55,000This org · 60th
p10$10,083
p25$23,242
p50$47,698
p75$66,510
p90$93,162
$55,000

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 TN 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
Inffinito Art & Cultural Foundation Inc FL$317,718 President $20,005 $17,418 2025
Gwich'in Social And Cultural AK$317,016 President $10,717 $10,036 2023
Esselen Tribe Of Monterey County CA$316,920 Secretary $76,970 $65,097 2023
Vang Council Of La Crosse WI$321,316 Grant Manager $77,189 $78,957 2023
Global Alliance Of Indigenous Peoples Gender Justi NY$312,058 Director $58,000 $51,333 2023
Artes De La Rosa Inc TX$311,607 Executive Dir. $70,192 $68,771 2023
Capital Area New Mainers Project ME$311,379 Executive Di $39,992 $39,222 2023
Kyoungs Pacific Beat Inc NY$324,992 Executive Dir. $40,000 $35,402 2023
Black Arts & Culture Alliance Of Chicago IL$309,339 Fmr Exe Dir. $61,257 $57,293 2024
Klondike Smokey City Community Development Corpora TN$308,713 Executive Director $75,000 $75,000 2024
Twelve Gates Arts PA$308,584 Exec Dir./pr $64,992 $63,481 2023
Cultural Enrichment Center Of Fort Collins CO$307,911 Executive Director $70,955 $66,639 2023
Irish Diaspora Center PA$307,323 Executive Di $90,612 $88,504 2023
Iu Mien Community Services CA$328,273 Executive Director $66,560 $54,679 2024
Extend NY$328,827 Director $85,533 $73,530 2024
India Cultural Center Of Greenwich Inc CT$306,484 Executive Dir. $127,200 $113,462 2024
Elegba Folklore Society Inc VA$329,430 President Artistic Director $50,435 $47,697 2023
Darul Uloom New Jersey Inc NJ$305,996 President $41,100 $35,942 2023
Mexico Beyond Mariachi Inc NY$330,935 Ceo/executive Director $19,757 $16,547 2025
Indiana Latino Expo IN$304,186 Board Member $129,489 $129,910 2024
Balkan Cultural Center CA$301,138 President $22,000 $18,607 2023
Philippine Cultural Foundation Inc FL$298,020 Senior Vice Chariman $37,440 $32,598 2025
Bomazeen Land Trust ME$297,541 Co-executive Director/board Member $45,604 $43,444 2024
Central District Forum For Arts & Ideas WA$297,012 Executive Dir. $91,129 $77,619 2024
Arkansas Culture And Dialog Center AR$295,824 Executive Director $81,917 $87,599 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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. To compare fairly across regions and years, peer compensation is normalized to TN 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 default60th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Kaymi Butler) 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 163 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 60th 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.