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PeerBasis
Compensation Comparability Determination

Ecoarts Of Lake County

Executive Director / CEO

EIN 202027708
CA · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Kaplan, Executive Director / CEO ($43,775) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,700 total compensation of comparable organizations → $106,625 $43,775
$11,88810th
$26,74525th
$46,642Median
$61,80675th
$82,84590th
$43,775This org · 46th
p10$11,888
p25$26,745
p50$46,642
p75$61,806
p90$82,845
$43,775

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

OrganizationStateTotal revenueTotal compSource
Contemporary Art GroupCA $255,236$62,500 990
Brasarte The Damasceno Brazilian Cultural ExchangeCA $253,770$10,882 990
Northern California Music & Art Culture CenterCA $256,509$46,623 990
Instituto Mazatlan Bellas ArtesCA $251,111$35,664 990
Canyon Cinema FoundationCA $261,223$58,708 990
Pasacat IncCA $264,275$5,700 990
Immersive Arts AllianceCA $264,651$24,500 990
San Francisco International Arts Festival IncCA $265,801$67,992 990
Dulce Upfront LabsCA $265,904$43,045 990
Museum Of Contemporary Art Santa BarbaraCA $267,953$46,660 990
Community Arts & EmpowermentCA $236,571$47,011 990
Art & Soul OaklandCA $235,700$26,000 990
Carolyn Glasoe Bailey Foundation IncCA $235,050$82,796 990
Mannakin Theater And DanceCA $234,670$38,852 990
Allied Ceramics Art InstituteCA $233,412$8,279 990
Coronado Junior Arts LeagueCA $224,657$38,852 990
The Peoples ConservatoryCA $224,549$49,170 990
Mccoy Rigby Arts IncCA $286,386$14,680 990
Brazilian Cultural Arts Center Of Santa BarbaraCA $288,472$34,500 990
Studio AceCA $289,356$50,000 990
Angelica Center For Arts And MusicCA $220,167$26,407 990
Lyrical OppositionCA $219,086$22,500 990
Genryu ArtsCA $217,841$54,000 990
Urasenke Foundation Of CaliforniaCA $216,878$67,836 990
Siskiyou County Arts CouncilCA $203,220$46,765 990

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 CA 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted46th

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 (Lisa Kaplan) 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 50 similarly situated organizations (Same NTEE sector (A20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,775 is reasonable (approximately the 46th 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.