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PeerBasis
Compensation Comparability Determination

Luminaria

Executive Director / CEO

EIN 263764030
TX · NTEE A20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yadhira Lozano, Executive Director / CEO ($73,172) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Yadhira Lozano — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,686 total compensation of comparable organizations → $220,722 $73,172
$20,72210th
$44,10725th
$64,725Median
$86,06675th
$124,85190th
$73,172This org · 67th
p10$20,722
p25$44,107
p50$64,725
p75$86,066
p90$124,851
$73,172

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 TX 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
Texas Folklife Resources TX$428,750 Executive Director $140,000 $140,000 2023
San Antonio Mobility Coalition Inc TX$541,442 Pres. & Ceo $227,242 $220,722 2024
Indian Cultural Heritage Foundation TX$404,841 Executive Di $17,000 $17,000 2023
Tomball Sister City Organization TX$552,551 Executive Director $50,550 $49,100 2024
Tom Lea Institute TX$556,559 Executive Di $105,144 $102,127 2024
Documentary Arts Inc TX$387,152 Pres/treasurer $100,000 $97,131 2024
Tx Bicycle Coalition Education Fund TX$381,303 Executive Director $7,913 $7,686 2024
Sage Studio & Gallery TX$367,809 President $65,292 $65,292 2023
Legends Do Live TX$364,008 Director $27,083 $26,306 2024
Babes Fest Inc TX$343,025 Founding Executive Director $57,600 $57,600 2023
San Anto Cultural Arts TX$333,818 Executive Dir. $61,799 $60,026 2024
Center For Women And Their Work Inc TX$649,276 Exec Director $40,268 $39,113 2024
Amarillo Art Institute Inc TX$668,733 Executive Di $75,084 $72,930 2024
Monuments Men And Women Foundation TX$713,559 Pres And Bd Mem $66,637 $64,725 2024
Harris County Cultural Arts Council TX$716,573 Director $75,000 $75,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 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 TX 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 default67th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Yadhira Lozano) 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 15 similarly situated organizations (Same NTEE sector (A20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,172 is reasonable (approximately the 67th 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.