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PeerBasis
Compensation Comparability Determination

Art Sandy Springs Inc

Executive Director / CEO

EIN 611537728
GA · NTEE A20
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Nicolas I Quintana, Executive Director / CEO ($24,013) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nicolas I Quintana — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$288 total compensation of comparable organizations → $154,515 $24,013
$11,20610th
$29,20525th
$50,335Median
$69,49275th
$84,70090th
$24,013This org · 20th
p10$11,206
p25$29,205
p50$50,335
p75$69,492
p90$84,700
$24,013

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
Masa Center MI$315,795 President $33,334 $34,219 2025
The Saco River Theatre ME$315,634 President/executive Dir. $38,000 $39,993 2023
Grass Roots Cultural And Performing MA$315,357 Executive Di $58,000 $54,778 2023
Arts Mission Oak Cliff TX$317,052 Exec. Dir./p $36,000 $36,763 2024
Ma's House & Bipoc Art Studio Inc NY$317,270 President $26,125 $24,100 2024
Mill City Farmers Market Charitable Fund MN$314,946 Executive Director $7,953 $8,022 2024
Johnson County Ctr For The Arts TN$314,896 Executive Director $3,692 $3,962 2024
Tapestry Folkdance Center MN$317,726 Executive Director $52,000 $52,454 2024
Darke County Center For The Arts OH$318,073 Executive Di $31,669 $34,242 2024
Dorill Initiative Inc NY$314,146 Executive Director $9,149 $8,689 2023
Adefua Cultural Education Workshop WA$313,078 Executive Director $36,503 $34,349 2023
Huma House Inc CA$312,288 President $92,400 $79,352 2025
Colorado Celebration Of African American Arts And Culture CO$312,233 Executive Director $5,000 $4,894 2024
Tonatiuh-danzantes Del Quinto Sol CA$320,656 Artistic Director $20,874 $18,944 2023
Milton Artists Guild Inc VT$310,674 Executive Dir. $60,000 $61,652 2024
Arts Alive 45 Inc IL$309,678 President $24,500 $24,589 2024
First Night Monterey CA$309,305 Executive Di $40,919 $36,071 2024
Raga Massive Inc NY$323,178 Executive Director $17,550 $16,667 2023
Tofte Lake Center Inc MN$323,257 Executive Di $36,805 $37,126 2024
Campanile Center For The Arts Inc WI$307,761 Executive Director $62,647 $66,792 2024
Skyes The Limit Foundation Inc AZ$307,598 President $73,025 $71,695 2024
Arts Southeast Inc GA$324,853 Executive Director $39,077 $40,111 2024
Wham Art Association AZ$306,863 Executive Dir. $49,940 $50,478 2023
La Raza Historical Society Of Santa Clara Valley CA$325,923 Director $12,000 $10,890 2023
Creative Nomads Ltd MD$306,365 Executive Director $79,600 $78,214 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 2025 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted19th

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 (Nicolas I Quintana) 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 323 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,013 is reasonable (approximately the 20th 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.