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PeerBasis
Compensation Comparability Determination

Spanish Academy

Executive Director / CEO

EIN 472846205
CA · NTEE A70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maria Francis Bustos, Executive Director / CEO ($110,500) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $138,000 $110,500
$8,17510th
$41,38325th
$59,846Median
$84,33175th
$100,23790th
$110,500This org · 96th
p10$8,175
p25$41,383
p50$59,846
p75$84,331
p90$100,237
$110,500

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
I Can Fly InternationalCA $386,754$30,991 990
The Rhapsody ProjectWA $381,818$59,846 990
Association Of American Rhodes ScholarsVA $400,243$41,170 990
The Alexandria Archive InstituteCA $370,219$72,000 990
Metro Community Development CorporationMA $412,397$71,198 990
La Casa De Maria Retreat CenterCA $364,900$89,603 990
Pulaski County Imagination LibraryAR $361,644$42,849 990
Henry Miller Memorial LibraryCA $355,492$107,666 990
Verde Valley Archaeology CenterAZ $426,652$100,237 990
System For Education Empowerment And SuccessTX $430,337$41,596 990
Charlotte Center For Literary Arts IncNC $436,282$90,599 990
Henryk Sienkiewicz Polish School NfpIL $342,361$8,175 990
Opportunity Music ProjectNY $443,898$69,220 990
New Literary ProjectCA $443,947$138,000 990
Experience ExcellenceTX $334,637$67,513 990
Brooklyn Poets IncNY $446,278$66,937 990
The 1947 Partition ArchiveCA $333,750$62,000 990
Oregon Hope Chinese SchoolOR $329,095$78,659 990
Mcct IncMI $462,177$78,926 990
The Center For Khmer Studies IncDC $317,166$50,812 990
Archaeology In The CommunityDC $316,182$54,927 990
7000 Languages IncMA $465,722$104,383 990
Living Tongues InstituteOR $310,319$45,169 990
Missoula Writing CollaborativeMT $309,975$42,205 990
Arborlea Study CenterTX $308,165$32,149 990

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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 (Maria Francis Bustos) 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 51 similarly situated organizations (Same NTEE sector (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,500 is reasonable (approximately the 96th 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.