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PeerBasis
Compensation Comparability Determination

Modern And Contemporary Art Support Corp

Executive Director / CEO

EIN 133910972
NY · NTEE A50Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Grooms, Executive Director / CEO ($43,041) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: James Grooms — reported title “Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$711 total compensation of comparable organizations → $158,478 $43,041
$13,67110th
$26,74325th
$41,806Median
$64,25775th
$85,05690th
$43,041This org · 52nd
p10$13,671
p25$26,743
p50$41,806
p75$64,257
p90$85,056
$43,041

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
Denver Museum Of Miniatures Dolls & Toys CO$187,017 Museum Director $58,320 $61,886 2023
Steamboat Era Museum Inc VA$188,985 Executive Di $36,224 $37,596 2024
San Antonio Fire Museum Society Inc TX$189,832 President/ceo $13,000 $13,978 2024
The National Voice Of America Museum OH$189,869 Executive Dir. $60,000 $70,327 2023
American Hungarian Foundation NJ$183,773 Executive Director $79,895 $76,677 2024
Museum Association Of East OH$192,109 President $2,615 $2,977 2024
The Walt Disney Hometown Museum MO$182,848 Director $12,000 $13,662 2024
Eubie Blake National Jazz Institute & Cultural Center MD$182,763 Executive Director $3,350 $3,466 2023
Sappington House Foundation MO$195,939 Resident Manager And Promoter $2,600 $2,960 2024
National Museum Of Gospel Music IL$196,675 President And Executive Director $68,750 $72,652 2024
Hale Puna HI$196,791 Treasurer $21,224 $20,425 2024
North Franklin Heritage Museum WA$178,823 President $19,980 $19,796 2023
Venango Museum Of Art Science And Industry PA$178,746 Executive Director $34,014 $36,460 2024
Friends Of The Kenfield Gallery NE$177,474 Executive Di $36,000 $41,620 2024
Illinois Rock & Roll Museum On IL$199,486 President $30,200 $32,857 2023
Friends Of The Museums Of Florida FL$173,934 Museum Direc $2,110 $2,194 2023
International Towing & Recovery TN$202,073 Executive Director $13,846 $15,644 2024
Texas Agricultural Education & TX$203,776 Director $27,192 $29,238 2024
Alamosa Chamber Of Commerce CO$171,865 Executive Dir. $54,590 $57,928 2023
Columbus Ohio Firefighters Museum Inc OH$171,440 Executive Director $33,000 $37,570 2024
Space Shuttle Exhibition Gallery WA$170,000 Ceo, Museum Of Flight Fdn $34,413 $33,118 2024
Tri-motor Heritage Foundation OH$169,054 Curator $30,000 $35,163 2023
The Legacy Project IL$166,064 Executive Director $51,095 $55,590 2023
Buffalo Bill Museum Of Le Claire IA$164,459 Exec Director $21,500 $25,304 2024
Ilwaco Heritage Foundation WA$211,656 Executive Director $43,655 $42,013 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 default52nd
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (James Grooms) 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 65 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,041 is reasonable (approximately the 52nd 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.