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PeerBasis
Compensation Comparability Determination

Latinx Kidlit Book Festival Inc

Executive Director / CEO

EIN 871111031
NY · NTEE A33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mayra Cuevas, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,264 total compensation of comparable organizations → $129,166 $5,000
$14,98710th
$20,14525th
$46,539Median
$61,53475th
$93,93590th
$5,000This org · 4th
p10$14,987
p25$20,145
p50$46,539
p75$61,534
p90$93,935
$5,000

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

OrganizationStateTotal revenueTotal compSource
School Science And Mathematics AssociationOK $148,325$14,623 990
Self Knowledge Symposium FoundationNC $148,687$38,967 990
Medical Physics Publishing CorporationWI $138,456$65,999 990
Student Media CorporationKS $163,991$57,076 990
The Institute For Jewish ResearchMA $129,559$59,170 990
Chinese Seattle NewsWA $126,707$17,375 990
Owen News Project IncIN $126,693$19,256 990
Border Belt Reporting IncNC $172,493$28,587 990
Dialogue FoundationUT $176,457$31,147 990
Catamaran Literary ReaderCA $178,599$87,869 990
Escape Artists Foundation IncGA $113,870$4,264 990
The Codex FoundationCA $180,771$81,703 990
Lantern Publishing & MediaNY $181,699$60,833 990
India Childrens PressCA $183,719$54,111 990
Media Ecosystems AnalysisMA $184,241$129,166 990
Torah Lishmah Institute IncNY $109,422$100,000 990
Western States Communication AssociationMT $187,356$15,351 990
Latin American Perspectives IncCA $190,599$18,992 990
The Dial Magazine IncNY $102,115$35,000 990
Fellowship For Intentional Community IncMO $200,800$22,812 990
The Denver Homeless VoiceCO $201,906$61,589 990
Targum Publishing CompanyNJ $209,199$10,104 990
Superstars WritingCO $212,953$26,843 990
Inlandia Institute IncCA $213,419$61,368 990
Sustainability Institute IncVT $216,115$100,050 990

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 NY 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted4th

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 (Mayra Cuevas) 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 26 similarly situated organizations (Same NTEE sector (A33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 4th 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.