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PeerBasis
Compensation Comparability Determination

The Enamelist Society Inc

Executive Director / CEO

EIN 311185977
GA · NTEE A400
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cullen Hackler, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 480 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cullen Hackler — reported title “MANAGING DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

480 organizations qualified on sector, size, and geography 480 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $430,619 $12,000
$3,37410th
$9,59825th
$22,041Median
$40,71375th
$57,95990th
$12,000This org · 30th
p10$3,374
p25$9,598
p50$22,041
p75$40,713
p90$57,959
$12,000

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 GA 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
Society Of Animal Artists Inc CO$91,564 Executive Direc $49,000 $45,388 2024
Chinese Historical Society Of New England Inc MA$91,564 Managing Director $36,427 $33,890 2022
Historic Marion Revitalization SC$91,900 Executive Dir. $27,394 $26,895 2025
Crested Butte School Of Dance CO$91,997 Executive Director $22,500 $21,457 2023
Historical Society Of Perry County PA$91,041 Employee $930 $896 2024
World Organization Of China Painters OK$92,189 Exec Director $39,231 $40,655 2025
French Art Colony OH$90,963 Executive Director $18,930 $19,368 2024
Jesuit Dallas Museum TX$90,804 Museum Director $13,758 $13,687 2023
You Can Live History Inc CO$90,775 President $18,500 $17,136 2024
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $22,339 2024
Shenandoah Arts Council Inc VA$92,619 Treasurer $3,000 $2,881 2023
Colonial Theater Inc ME$90,527 Executive Director $30,000 $29,876 2023
Fannie Lou Hamer Institute Of Advocacy & Social Action NC$90,500 President $45,000 $44,917 2024
Viva Performing Arts Inc IL$90,455 Secretary/treasurer $27,515 $26,131 2024
Prime Productions MN$90,454 Co-artistic $7,500 $7,159 2024
Apples And Oranges Arts Inc CA$90,438 Artistic Director $137,245 $114,483 2024
Spokane Chamber Music Association WA$90,126 Marketing Director $11,100 $9,601 2024
Arco Collaborative Inc NY$93,123 President $39,000 $34,044 2024
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,627 2024
Filitalia International PA$93,170 Executive Director $31,650 $31,390 2023
Gallery 110 WA$89,994 Director $38,307 $34,109 2023
Eicher Arts Center Inc PA$93,230 Coordinator $13,977 $13,862 2023
Australian International Screen FL$89,964 Executive Director $121,541 $110,298 2024
Paper Circle OH$89,941 Executive Dir $19,215 $20,241 2023
New Music Works CA$89,810 Artistic Dir. $15,600 $13,397 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default30th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted27th

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 (Cullen Hackler) 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 480 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 30th 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.