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PeerBasis
Compensation Comparability Determination

The Sculpture Center

Executive Director / CEO

EIN 346916444
OH · NTEE A400
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Grace Chin, Executive Director / CEO ($66,626) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $90,666 $66,626
$9,80110th
$20,31425th
$42,852Median
$53,84975th
$69,87390th
$66,626This org · 85th
p10$9,801
p25$20,314
p50$42,852
p75$53,849
p90$69,873
$66,626

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 OH 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
Martha's Vineyard Art Association MA$225,167 Gallery Dire $15,335 $13,011 2023
Gallery Route One CA$224,306 Executive Dir. $40,174 $31,813 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $31,860 2024
Maine Crafts Association ME$233,069 Executive Director $20 $19 2023
Artlink Inc IN$219,091 Executive Dir. $61,908 $59,871 2024
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $51,111 2024
Vienna Arts Society Inc VA$235,835 Art Center D $15,000 $13,674 2023
Ten Thousand Villages NE$215,115 Executive Di $52,000 $52,805 2023
Open Studios Inc CO$238,827 Executive Director $55,000 $49,793 2023
Lexington Art League Inc KY$239,202 Executive Director $56,100 $53,849 2025
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $9,726 2024
Kansas City Artists Coalition MO$243,347 Executive Director $48,752 $48,752 2023
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $71,890 2024
Clayart Guild Of The Hamptons Inc NY$245,843 Trustee $3,200 $2,652 2024
Associated Artists Of Pittsburgh PA$246,204 Executive Director $72,877 $68,616 2023
Project Snap MI$205,925 Ceo $95,784 $90,666 2024
Sacramento Master Singers CA$250,238 Artistic Director $24,750 $20,178 2023
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $54,983 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $43,538 2023
Wartists Inc VA$189,850 President $29,000 $25,678 2024
The Digs Chicago IL$263,945 Director $47,530 $42,852 2024
Indy Convergence Inc IN$187,607 Managing Director $12,445 $12,391 2023
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $29,430 2023
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $43,781 2024
The Artist Book Foundation MA$269,033 Executive Director $30,585 $25,205 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default85th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted83rd

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 (Grace Chin) 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 53 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,626 is reasonable (approximately the 85th 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.