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PeerBasis
Compensation Comparability Determination

More Art Inc

Executive Director / CEO

EIN 352345641
NY · NTEE A40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Micaela Martegani, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,209 total compensation of comparable organizations → $178,813 $40,000
$27,35610th
$52,79225th
$72,883Median
$87,96075th
$102,29990th
$40,000This org · 15th
p10$27,356
p25$52,792
p50$72,883
p75$87,960
p90$102,299
$40,000

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
Galveston Arts Center TX$433,471 Executive Director $54,250 $60,055 2024
Piedmont Craftsmen Inc NC$433,757 President An $47,125 $53,886 2024
The Center For Emerging Visual Artists Ltd PA$412,739 Executive Director $91,948 $104,470 2023
Floyd Community Center For The Arts VA$412,595 Executive Director $58,117 $62,099 2024
Open Studio Project Inc IL$438,996 Executive Di $69,250 $73,400 2025
Center For Exploratory & Perceptual Arts NY$409,364 Former Executive Director $46,158 $47,521 2023
Art Feminism Inc MD$407,503 Executive Director $93,320 $96,550 2024
Los Angeles Art Association CA$442,183 Executive Dir. $92,800 $91,299 2023
Wave Pool Corp OH$403,451 Interim Executive Director $71,738 $84,085 2024
Northeast Minneapolis Arts Assoc MN$445,132 Executive Director $75,354 $84,833 2023
Charlotte Art League Inc NC$402,149 Executive Dir. $13,077 $14,953 2024
Monira Foundation NJ$401,991 Director/president/exec. D $114,577 $113,209 2024
Dallas Architecture Forum TX$448,181 Executive Director $95,000 $105,165 2024
Zocalo Public Square CA$391,536 Ceo $25,806 $24,660 2024
Western Montana Creative MT$390,199 Executive Di $59,523 $71,005 2024
Wisconsin Museum Of Quilts & Fiber Arts Inc WI$462,757 Executive Director $79,064 $91,378 2024
Iowa Arts In Education IA$464,535 Executive Director $57,001 $69,069 2024
Trickster Art Gallery IL$470,137 Executive Director $70,000 $78,408 2023
Athens Photographic Project OH$377,453 Exec Director $86,050 $103,840 2023
Lanesboro Arts Center MN$471,626 Executive Di $60,500 $66,157 2024
The Luminary Inc MO$472,141 Executive Dir. $79,685 $93,400 2024
Art & Creativity For Healing CA$475,839 Exec Dir/member $68,400 $67,293 2023
Studio 23 MI$368,779 Executive Director $58,000 $68,207 2023
Teton Arts Council Inc ID$365,515 Executive Director $61,471 $72,366 2024
The Carving Studio & Sculpture Ctr VT$363,244 Executive Di $76,292 $87,489 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default15th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted13th

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 (Micaela Martegani) 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 84 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 15th 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.