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PeerBasis
Compensation Comparability Determination

Esba Inc

Executive Director / CEO

EIN 582266351
GA · NTEE T20I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marc Glickman, Executive Director / CEO ($45,600) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marc Glickman — reported title “PRES”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$735 total compensation of comparable organizations → $279,107 $45,600
$10,51710th
$20,33325th
$58,226Median
$79,71275th
$103,84690th
$45,600This org · 38th
p10$10,517
p25$20,333
p50$58,226
p75$79,712
p90$103,846
$45,600

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
Gavilan College Educational Foundation CA$366,665 Director $22,661 $18,903 2024
Nathan Family Supporting Foundation LA$363,146 Secretary/treasurer $12,957 $13,782 2024
The Maurice C La Grua Center CT$360,619 Executive Di $82,521 $72,816 2025
Wesley Towers Foundation KS$379,472 President/ceo $15,371 $16,515 2023
Robert B Spencer Foundation NM$351,996 Secretary $32,419 $32,815 2025
Hope Springs Water TX$383,507 Executive Di $3,125 $3,019 2024
The United Methodist Retirement NC$350,999 Chief Financial Officer $28,807 $28,754 2024
College Ministries Of Virginia VA$350,231 Executive Campus Minister $53,506 $51,381 2023
Arkansas Methodist Medical Center AR$350,052 Cfo/ceo $18,725 $20,333 2024
The Wanderer Family Foundation NY$350,000 Trustee $69,484 $62,445 2023
Emmanuel's Hammer Inc SC$390,510 Executive Director $72,000 $72,560 2024
Companions In Courage Foundation NY$391,304 Secretary/executive Director $106,815 $93,240 2024
Fellows Of The Rsa In The United States PA$340,981 Executive Director $147,269 $141,870 2024
The Home Builders Charitable Foundation MO$395,137 Executive Vice President $17,096 $17,492 2024
Truong Buu Diep Foundation CA$398,318 Chief Executive Officer $91,000 $73,951 2025
Ohio Credit Union Foundation OH$398,325 President $79,571 $83,818 2023
Hemophilia Foundation Of Md Inc MD$398,532 Executive Director $89,234 $80,590 2024
The Tom Ridge Environmental Center PA$336,137 President $70,000 $69,426 2023
Holt Brothers Foundation Inc NC$327,562 Executive Director $80,250 $80,102 2024
The Travelers Foundation CA$324,293 President Director $18,000 $15,458 2023
Equity In The Arts Fund OH$322,812 President $42,714 $43,704 2024
Xavier Foundation Inc AZ$322,787 Treasurer/secretary $125,221 $116,335 2024
City County Athletic Complex Inc IN$321,405 Executive Di $52,500 $55,062 2023
Friends Of Gisaid Inc CA$320,370 In-house Counsel $325,000 $279,107 2023
Gasol Foundation CA$416,362 Executive Director (Until $87,033 $72,599 2024

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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted17th

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 (Marc Glickman) 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 65 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,600 is reasonable (approximately the 38th 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.