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PeerBasis
Compensation Comparability Determination

Johnnetta Betsch Cole Legacy Institute Inc

Executive Director / CEO

EIN 932361619
DE · NTEE B03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Kamal Betsch Cole, Executive Director / CEO ($31,886) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: David Kamal Betsch Cole — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$282 total compensation of comparable organizations → $192,174 $31,886
$5,46910th
$17,14025th
$39,811Median
$77,71375th
$107,38990th
$31,886This org · 41st
p10$5,469
p25$17,140
p50$39,811
p75$77,713
p90$107,389
$31,886

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 DE 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
South Carolina Alliance Of Black School Educators SC$228,061 Executive Director $15,000 $16,454 2023
Aatseel Of The Us Inc CO$228,447 Executive Di $24,000 $23,503 2024
Rabiej Litigation Law Center SC$226,766 President & $100,000 $106,545 2024
Ucgpc CA$228,995 President $7,881 $6,950 2024
Pacific Tax Policy Institute CA$230,100 Executive Di $35,000 $30,866 2024
Research Triangle Chapter Of The NC$230,904 Executive Director $39,050 $41,208 2024
New Orleans Regional Leadership LA$232,933 Executive Director $91,800 $106,286 2023
Pennsyvania Association For Supervision & Curriculum Development PA$233,394 Executive Director $62,946 $66,001 2023
Nevada Association Of School Superintendents NV$233,539 Executive Director $54,726 $56,024 2024
San Francisco Rock Project CA$217,592 President $45,000 $39,685 2024
Society For The Neurobiology Of Language CA$217,553 Executive Director $675 $595 2024
Entrepreneurs Organization Of Iowa IA$239,142 Chapter Admi $56,060 $61,073 2025
Ohio School Health Services OH$241,396 Treasurer $17,500 $19,489 2023
Nebraska Legal Diversity Council NE$241,500 Executive Director $125,000 $137,306 2024
Virginia Council Of Adm Special VA$213,689 Executive Di $30,863 $30,434 2024
Orange County Ny Arts Council Inc NY$211,122 Executive Di $103,907 $95,892 2024
American Society Of Evidence CA$210,744 Director $39,682 $34,995 2024
Gamma Iota Sigma Foundation OH$246,200 Executive Director $5,056 $5,469 2024
Cpcoalition CO$209,017 Executive Director $60,000 $58,757 2024
Women In 3d Printing CO$207,677 Chairwoman $17,000 $17,140 2023
The Association Of Asset Management Prof NE$248,153 President $250 $282 2023
Association For Practical & Professional IN$249,118 Executive Director $50,000 $52,462 2025
Dyslexia Center Of Austin TX$252,836 Executive Dir. $36,000 $37,864 2023
Consortium For North American Higher Education Collaboration Con AZ$253,145 Executive Director And Treasurer $13,266 $13,030 2024
Meadowlands Regional 2040 Foundation Inc NJ$253,386 President & Ceo $7,311 $6,667 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted34th

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 (David Kamal Betsch Cole) 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 61 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,886 is reasonable (approximately the 41st 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.