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PeerBasis
Compensation Comparability Determination

Foundation For Arts And Cultural

Executive Director / CEO

EIN 454000275
AL · NTEE A27
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eileen Kunzman, Executive Director / CEO ($54,060) against the 2000 closest of 3,025 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Eileen Kunzman — reported title “DIRECTOR & PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,025 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $269,608 $54,060
$11,53110th
$27,87625th
$47,169Median
$64,75075th
$81,85390th
$54,060This org · 61st
p10$11,531
p25$27,876
p50$47,169
p75$64,750
p90$81,853
$54,060

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 AL 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
Holland Area Arts Council MI$346,762 Secretary $15,538 $14,845 2024
Riverside Symphony Inc NY$346,730 President/di $73,525 $63,315 2023
Young Texas Artists Inc TX$346,705 President $43,550 $41,515 2023
Jazz Houston TX$346,941 Ceo $81,400 $75,370 2024
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $13,383 2024
Piedmont Wind Symphony NC$346,466 Executive Di $40,520 $37,756 2025
Bronx Conservatory Of Music Inc NY$346,450 Executive Director $20,108 $17,316 2023
Graduate Theological Foundation Inc FL$346,388 Provost $79,118 $68,798 2024
Ludington Area Arts Council MI$347,252 Executive Director $64,967 $63,904 2023
Tulsa Ballet Theatre Trust Fund FL$347,279 Trustee $55,578 $48,329 2024
Hip Kids Inc MA$346,232 President $32,150 $26,742 2024
Jacarandamusic CA$347,407 Artistic & E $48,000 $38,366 2024
Creative Arts Alliance TX$347,413 Executive Director $37,400 $35,653 2023
Give Music Inc MA$347,415 President $33,800 $27,390 2025
Connecticut Womens Hall Of CT$346,166 Executive Di $82,992 $74,155 2023
North American Cultural Laboratory NY$347,461 Executive Di $45,013 $37,650 2024
Lenawee Council For The Visual Arts MI$346,125 Executive Director $68,750 $63,992 2025
Arteeast Inc NY$347,495 Executive Director $70,000 $58,550 2024
Cinefemme CA$346,073 Executive Director $170,504 $140,307 2023
Louisville Story Program KY$345,966 Executive Di $69,960 $69,573 2024
Welsh North American Association Inc NY$345,937 Executive Secr. $50,575 $42,303 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $66,265 2023
Veda Geetha Foundationorg CA$347,705 Director $57,780 $46,183 2024
In A Perfect World CA$347,735 Founder/pres $96,320 $76,988 2024
Oxford Mainstreet Inc PA$347,801 Interim Ed $38,473 $35,514 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default61st
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted59th

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 (Eileen Kunzman) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,060 is reasonable (approximately the 61st 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.