Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sandwich Area Community Access

Executive Director / CEO

EIN 043532648
MA · NTEE A32
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paula Johnson, Executive Director / CEO ($94,238) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Paula Johnson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$59,638 total compensation of comparable organizations → $186,314 $94,238
$79,67710th
$87,00525th
$96,558Median
$115,68875th
$131,25690th
$94,238This org · 45th
p10$79,677
p25$87,005
p50$96,558
p75$115,688
p90$131,256
$94,238

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
Andover Community Access & Media MA$429,757 Executive Di $138,854 $131,394 2025
Revere Community Media Center Inc MA$488,966 Executive Director $91,608 $91,608 2023
North Andover Community Access MA$491,273 Executive Di $99,709 $96,848 2024
Westford Community Access MA$502,016 Executive Di $89,494 $86,926 2024
Foxboro Cable Access Inc MA$505,779 Executive Di $133,852 $130,012 2024
Belmont Community Media Center Inc MA$521,986 Executive Dir. $91,688 $89,057 2024
Whitman Hanson Community Access MA$522,062 Executive Di $86,764 $86,764 2023
Northampton Community Television Inc MA$530,691 Executive Director $101,656 $98,740 2024
Old Rochester Community Television MA$377,761 Executive Di $89,007 $86,453 2024
Acton Community Access MA$578,569 Executive Di $99,112 $96,268 2024
Greater Newburyport Community Media Hub Inc MA$337,898 Executive Director $105,181 $105,181 2023
Marblehead Community Access & Media MA$581,715 Executive Director $89,818 $87,241 2024
Wayland Community Access And Media Inc MA$335,416 Highly Compensated Employee $115,877 $115,877 2023
Wilmington Community Television Inc MA$594,155 Executive Director $78,924 $78,924 2023
Norwood Public Access Television Inc MA$609,702 Executive Director $61,400 $59,638 2024
Stoneham Community Access Inc MA$611,859 Exec. Director $121,106 $121,106 2023
Burlington Cable Access Television Inc MA$612,639 Executive Director $118,520 $115,120 2024
Mansfield Cable Access Corporation MA$626,480 Executive Director $191,817 $186,314 2024
Dracut Access Television Inc MA$639,025 Executive Di $96,624 $91,433 2025
Lynn Community Television Inc MA$655,064 Executive Director $81,016 $78,692 2024
Woburn Public Media Center Inc MA$670,887 Exec. Director $106,349 $103,298 2024
Attleboro Access Cable System Inc MA$677,702 Operations Mgr $163,823 $159,123 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default45th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted45th

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 (Paula Johnson) 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 22 similarly situated organizations (Same NTEE sector (A32) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,238 is reasonable (approximately the 45th 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.