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PeerBasis
Compensation Comparability Determination

National Hispanic Cultural Center

Executive Director / CEO

EIN 850335056
NM · NTEE A110
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Martinez, Executive Director / CEO ($104,920) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: John Martinez — reported title “PRESIDENT AN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,028 total compensation of comparable organizations → $126,658 $104,920
$10,76010th
$16,43425th
$37,081Median
$68,55075th
$95,49090th
$104,920This org · 91st
p10$10,760
p25$16,434
p50$37,081
p75$68,550
p90$95,490
$104,920

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 NM 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
John Kirkpatrick Fund For Historic OK$438,882 President $36,220 $37,081 2023
Cmw Support Corporation RI$424,726 Founder & Artistic Director $25,947 $22,469 2024
Kenosha Public Museums Foundation Inc WI$440,389 Executive Director $36,888 $34,791 2024
Cccd Foundation NC$421,264 Executive Di $35,942 $33,538 2024
Port Columbus Civil War Naval Center Inc GA$418,117 Executive Director $56,200 $51,032 2024
Senior Services Foundation Inc NC$454,521 Executive Di $36,301 $33,874 2024
Lane County Historical Society OR$455,705 Co-executive Director $54,093 $46,705 2023
Gates Chili Color Guard Parents Inc NY$404,683 Executive Director $12,366 $10,389 2023
Capitol Theatre Center Foundation PA$403,559 Executive Di $47,796 $43,044 2024
The Acts 44 Foundation Inc OH$469,024 President/ce $99,747 $98,226 2023
Dpm Asset Management Inc TX$471,899 President $13,640 $12,322 2024
Friends Of The Patapsco Valley State MD$472,964 Executive Director $103,339 $87,248 2024
Naz Real Estate Holding Company MN$378,002 President & Ceo $33,773 $29,360 2025
Maltz Jupiter Theatre Foundation Inc FL$492,954 President & Secretary $14,426 $12,600 2023
Keys 4 4 Kids Inc MN$494,139 Executive Director $86,309 $77,017 2024
Klcs Education Foundation CA$366,307 President $71,223 $57,181 2023
Houston Boychoir Inc TX$366,020 Executive Dir. $10,000 $9,033 2024
Armory Theater Fund OR$355,915 Pcs Director Of Finance $8,871 $7,659 2023
Abf Fund MT$514,918 Executive Dir. $18,279 $17,794 2024
Act Market Street CA$348,689 Executive Director/president $17,368 $13,944 2023
Florida Federation Of Colorguards FL$342,402 President $22,590 $18,670 2025
Paaia Fund DC$522,750 Executive Director, Secretary $112,010 $91,387 2023
Da Camera Endowment Fund TX$525,233 General Manager $16,207 $15,073 2023
Cleveland School Of The Arts OH$528,622 Development $80,200 $76,711 2024
Wisconsin Broadcasters Association WI$328,474 President And Ceo $21,960 $20,711 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted54th

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 (John Martinez) 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 35 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,920 is reasonable (approximately the 91st 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.