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PeerBasis
Compensation Comparability Determination

Marion Art Center Inc

Executive Director / CEO

EIN 042374245
MA · NTEE A600
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jodi Stevens, Executive Director / CEO ($77,171) against every comparable organization that fit the selection criteria — 128 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

128 organizations qualified on sector, size, and geography 128 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $164,532 $77,171
$15,71810th
$35,22025th
$60,413Median
$83,14075th
$105,89390th
$77,171This org · 72nd
p10$15,718
p25$35,220
p50$60,413
p75$83,140
p90$105,893
$77,171

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 MA 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
Pittsburgh International Folk Arts Institute PA$487,691 Executive Director $38,000 $43,415 2023
Notable Music And Arts Organization CA$490,000 Officer, Director $30,000 $28,828 2024
Wr Arts Inc NY$492,198 President $66,245 $66,614 2024
New Mexico Jazz Workshop Inc NM$482,828 Director $62,345 $74,621 2024
Cypress Creek Foundation For The TX$482,142 Executive Di $67,500 $75,139 2024
Les Delices OH$478,951 Executive Di $73,568 $84,476 2025
Performing Arts Houston Foundation TX$497,303 Ceo - Performing Arts Hous $13,284 $15,224 2023
Ethel's Foundation For The Arts Inc NY$476,928 Director $65,250 $67,552 2023
Hued Songs Inc FL$475,996 President $51,600 $53,943 2024
Gatherings On The Green Inc WI$501,543 Vice President/interim Exec Dir $82,500 $98,713 2023
Kern Dance Alliance CA$501,948 Executive Dir. $112,308 $107,919 2024
Starling Productions Inc NY$502,696 Executive Director $132,655 $133,395 2024
Vocal Arts Society DC$503,514 Generaldirector $110,600 $111,195 2023
Girls Make Beats Inc FL$504,013 President $135,417 $141,566 2024
Bitterroot Performing Arts Council Inc MT$468,455 Executive Dir. $21,376 $24,981 2025
Delaware Shakespeare Festival Inc DE$514,084 Managing Director $1,500 $1,682 2023
Valley Of The Moon Music Festival CA$516,882 Other $39,983 $38,421 2024
Oxford Community Arts Center OH$516,887 Exec Dir $51,200 $60,347 2024
Phantom Projects Educ Theater CA$516,942 Art Director $62,000 $59,577 2024
Audacity Performing Arts Project Inc CA$520,814 Ceo $105,000 $98,296 2025
Arts Enrichment For All CA$524,890 Ceo $67,463 $64,827 2024
Basque Foundation Inc ID$448,587 Secretary/tr $13,071 $15,930 2023
Baay WA$528,882 Executive Director $59,929 $59,708 2024
Armory Arts And Music Center MN$530,006 Co-exec. Dir $55,650 $61,192 2024
Artist Series Concerts Of Sarasota FL$533,083 Executive Di $12,615 $12,848 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2024 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 MA 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 default72nd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted71st

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 (Jodi Stevens) 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 128 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,171 is reasonable (approximately the 72nd 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.