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PeerBasis
Compensation Comparability Determination

San Antonio Art League

Executive Director / CEO

EIN 741269904
TX · NTEE A110
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Marc Eisenberg, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marc Eisenberg — reported title “Committee Chair”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$407 total compensation of comparable organizations → $457,421 $6,000
$4,06210th
$10,81525th
$16,381Median
$38,44375th
$70,44890th
$6,000This org · 24th
p10$4,062
p25$10,815
p50$16,381
p75$38,443
p90$70,448
$6,000

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 TX 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
Ihsaa Achieve Foundation IA$127,905 Executive Director $56,244 $63,193 2024
Friends Of The St Augustine Amphitheatre Inc FL$130,774 Director $2,000 $1,985 2023
Cca North Corporation NH$126,000 Vice-president $11,414 $10,815 2024
Friends Of The M MN$133,626 Director $12,670 $13,226 2023
Capitol City Lodge No 1147 Improved Benevevolent CA$135,068 President $4,584 $4,062 2024
Camp Aldersgate Foundation AR$136,118 Director $11,653 $13,441 2024
Barnsdall Arts CA$113,634 Executive Dir. $21,800 $18,818 2025
Trent House Association Inc NJ$111,226 Interim Executive Director $6,000 $5,660 2023
Waynesboro Community Theatre Project Inc PA$109,329 Director $29,879 $30,576 2024
Nashville Ballet Foundation TN$108,590 Artistic Director/ceo $4,054 $4,372 2024
Up2me Community Foundation Inc CA$152,827 Ceo $16,710 $14,806 2024
Barnes-deinzer Seneca County OH$153,034 Executive Di $20,474 $22,909 2023
Hastings Museum Foundation Inc NE$153,425 Executive Di $62,000 $70,448 2023
Smh Support Corporation NY$104,003 Chairperson $77,265 $73,760 2023
The Children's Center For Science & OH$96,659 Executive Director - Non-voting $374 $407 2024
Topeka Civic Theatre KS$170,265 Secretary/tr $14,777 $16,381 2024
The Robert & Jane Meyerhoff Modern Art MD$87,004 Trustee $463,127 $457,421 2023
Sammons Center Endowment Corp TX$86,821 Executive Director $13,000 $13,344 2024
Harriton Association PA$175,634 Executive Di $60,868 $64,126 2023
Focus On Lyme Foundation AZ$179,863 President & Executive Dire $38,954 $38,443 2024
White Pool House Friends TX$188,105 Exec. At Large $22,586 $23,184 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default24th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted14th

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 Eisenberg) 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 21 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 24th 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.