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PeerBasis
Compensation Comparability Determination

Elios Charitable Foundation

Executive Director / CEO

EIN 911803921
CA · NTEE A99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frosene Phillips Maniatis, Executive Director / CEO ($58,750) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$717 total compensation of comparable organizations → $84,979 $58,750
$3,02410th
$16,20625th
$44,850Median
$58,18375th
$69,55390th
$58,750This org · 78th
p10$3,024
p25$16,206
p50$44,850
p75$58,183
p90$69,553
$58,750

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 CA 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
Intersectional Arts Inc CA$153,831 President $3,375 $3,278 2024
Praising Earth Inc NM$152,879 President $25,200 $30,488 2024
The Warehouse Inc WI$158,144 Executive Di $32,400 $39,186 2023
Cleveland Art Association OH$150,890 Director/secretary $3,705 $4,414 2024
Black Artistsdesigners Guildinc NY$161,061 Exeucitive Director $52,000 $52,855 2024
Foundation For Critical Thinking CA$163,391 President & Ceo $1,299 $1,262 2024
Arts Center At Killingworth Inc CT$163,927 Board Member / Trustee $7,852 $8,282 2024
Arthaus Inc IA$165,898 Director $38,499 $46,195 2025
Dorland Mountain Arts Colony CA$139,902 Executive Dir. $18,517 $17,986 2024
Columbus Cultural Heritage Foundation MS$175,512 Ceo $5,115 $6,408 2024
Suzuki Collaborative Of Cps OH$131,697 Executive Dir. $41,141 $47,752 2025
South Haven Art Association MI$179,004 Executive Di $43,125 $50,070 2024
Jamaica Plain Arts And Civic Center MA$127,606 Executive Director $709 $717 2024
Gordon Education Initiatives For TX$123,161 Executive Di $30,170 $33,947 2024
Alianta Inc DC$121,565 Chair $2,725 $2,769 2023
Remember The Triangle Fire Coalition NY$192,817 Treasurer/project Financia $58,000 $58,954 2024
Bridge Street Theatre Inc NY$194,702 Artistic And Managing Director $10,000 $10,465 2023
Center For Austin Independent Journalism TX$115,103 Board Member $46,667 $52,510 2024
Decentered Arts CA$114,614 Treasurer $78,692 $76,434 2024
Susquehanna Museum Of Havre De MD$111,710 Executive Di $48,866 $51,389 2024
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $22,988 2024
Glendale Arts CA$199,034 Ceo $89,804 $84,979 2025
American Topical Association SC$199,682 Executive Di $54,123 $63,513 2024
Art In The Atrium Inc NJ$110,017 Ceo $54,985 $55,222 2024
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $36,109 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default78th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted76th

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 (Frosene Phillips Maniatis) 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 46 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,750 is reasonable (approximately the 78th 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.