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PeerBasis
Compensation Comparability Determination

Making Gay History Inc

Executive Director / CEO

EIN 853561344
NY · NTEE A30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Marcus, Executive Director / CEO ($96,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Eric Marcus — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,857 total compensation of comparable organizations → $231,862 $96,000
$40,07210th
$52,61325th
$67,532Median
$84,74975th
$111,16190th
$96,000This org · 82nd
p10$40,072
p25$52,613
p50$67,532
p75$84,749
p90$111,161
$96,000

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 NY 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
Svg Sports Broadcasting Fund NY$425,418 Administrator $54,167 $52,613 2024
Buffalo Media Resources Inc NY$396,906 Former Exec Dir $49,844 $48,414 2024
Peoples Dispatch Ltd NY$388,535 Treasurer $69,527 $67,532 2024
Compact Institute Of Ideas Inc NY$376,215 Trustee $5,000 $4,857 2024
Central Current Inc NY$373,915 Executive Director $64,341 $62,495 2024
Auricle Productions NY$457,392 Executive Dir. $86,304 $86,304 2023
Media Alliance Inc NY$365,758 Executive Director $65,000 $65,000 2023
National Association For Media NY$491,600 Executive Di $134,957 $131,085 2024
Plaza Media Arts Center Inc NY$326,304 Executive Dir. $100,769 $97,878 2024
The Ithaca Voice Inc NY$323,167 Executive Director $60,000 $58,279 2024
Microbetv Inc NY$312,135 President $72,000 $69,934 2024
Rattapallax Inc NY$307,210 President $43,000 $41,766 2024
Feet In 2 Worlds Inc NY$281,470 President $38,640 $37,531 2024
Investigative Post Inc NY$548,097 Executive Director $86,000 $83,533 2024
The Peace Studio NY$552,938 Executive Director $75,000 $72,848 2024
Dream Dare To Revitalize Education NY$580,990 Co-exec Dire $84,749 $84,749 2023
The Markup News Inc NY$609,669 Ceo $238,711 $231,862 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted82nd

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 (Eric Marcus) 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 17 similarly situated organizations (Same NTEE sector (A30) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,000 is reasonable (approximately the 82nd 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.