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PeerBasis
Compensation Comparability Determination

New Mexico Advocates For The Arts

Executive Director / CEO

EIN 320374260
NM · NTEE A20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diana Molina, Executive Director / CEO ($10,460) against every comparable organization that fit the selection criteria — 299 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

299 organizations qualified on sector, size, and geography 299 within the band form the benchmarked peer set.

Distribution of comparable compensation

$254 total compensation of comparable organizations → $258,773 $10,460
$7,56910th
$21,84225th
$37,807Median
$54,92575th
$69,87390th
$10,460This org · 14th
p10$7,569
p25$21,842
p50$37,807
p75$54,925
p90$69,873
$10,460

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 NM 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
Ecoarts Of Lake County CA$254,901 Executive Di $43,775 $35,144 2023
Contemporary Art Group CA$255,236 Executive Director $62,500 $50,178 2023
Palmo Center For Peace & Education OR$255,475 Presdient $57,946 $50,032 2023
Sephardic Heritage International DC$255,964 Executive Director $20,833 $16,509 2024
Oconee Cultural Arts Foundation Inc GA$254,029 Executive Di $11,735 $10,655 2024
Blue Sage Center For The Arts CO$256,184 Executive Di $43,577 $37,735 2024
Brasarte The Damasceno Brazilian Cultural Exchange CA$253,770 Executive Director $11,500 $8,737 2025
Northern California Music & Art Culture Center CA$256,509 Executive Director $48,000 $37,431 2024
Firestone Park Cultural And Custodi OH$256,796 President $3,000 $2,870 2024
New Orleans Academy Of Ophthalmology LA$257,218 Executive Director $53,978 $55,262 2023
Arts In Motion Studio West Michigan MI$252,632 Executive Director $52,000 $48,471 2024
Northwest Connecticut Arts Council Inc CT$257,836 Executive Dir. $55,000 $47,946 2023
Lynn Music Foundation Inc MA$257,919 President $10,785 $9,011 2023
Fire Island Artist Residency Incorporated NY$252,169 Executive Director $48,500 $39,579 2024
Elk River Arts & Lectures MT$252,132 Executive Di $45,150 $43,952 2024
Instituto Mazatlan Bellas Artes CA$251,111 Secretary $35,664 $28,633 2023
Waldos And Company PA$251,012 Executive Dir. $24,000 $21,613 2024
Polk Arts Alliance Inc FL$250,687 Executive Director $50,000 $42,419 2024
Avon Hills Folk School MN$250,182 Executive Director $79,296 $70,759 2024
Arts Center At Duck Creek Inc NY$260,193 President $94,880 $77,426 2024
Canyon Cinema Foundation CA$261,223 Executive Director $58,708 $47,133 2023
Arts For All Inc NY$248,714 Executive Director $26,250 $22,054 2023
Rockport Cultural Arts District TX$261,701 Executive Director $76,000 $70,683 2023
Que-os NC$261,808 Executive Director $79,186 $71,986 2025
Tres Doux Foundation LA$247,275 Executive Director $63,000 $62,648 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default14th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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 (Diana Molina) 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 299 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,460 is reasonable (approximately the 14th 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.