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PeerBasis
Compensation Comparability Determination

Milton Art Center Inc

Executive Director / CEO

EIN 454231530
MA · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joan Clifford, Executive Director / CEO ($95,220) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$166 total compensation of comparable organizations → $227,714 $95,220
$10,35110th
$29,60925th
$54,757Median
$77,08075th
$93,73590th
$95,220This org · 91st
p10$10,351
p25$29,609
p50$54,757
p75$77,080
p90$93,735
$95,220

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
Overflow Fine Arts Inc FL$310,576 President $19,036 $19,330 2024
Childrens Arts Guild NY$310,730 Founding President And Ceo $100,000 $100,558 2023
National Conservatory Of Dramatic Arts DC$308,410 President $34,706 $32,919 2024
Actors Garage NY$308,152 Trustee $152,016 $148,478 2024
Santa Theresa Tileworks (Imago Dei AZ$307,319 President $29,858 $31,038 2024
Nomadstudio Inc FL$307,266 Executive Director $48,083 $48,825 2024
Bocon Inc CA$305,928 Executive Dir. $83,499 $77,934 2024
Art Explorers Inc CA$305,597 Co Director $59,405 $55,446 2024
Oregon Arts Watch OR$304,412 Executive Director $24,000 $23,470 2025
Able - Artists Breaking Limits & IL$315,868 Executive Dir. $56,050 $59,561 2024
Access Art FL$317,475 Director $13,000 $13,200 2024
Summertime Gallery Inc NY$300,481 Gallery Director $51,154 $51,439 2023
Harmony Project Phoenix AZ$320,409 Secretary/ex $90,000 $96,320 2023
Rochester Construction Training NY$321,061 Executive Di $88,825 $84,522 2025
1111 A Creative Collective CA$321,147 President $38,875 $37,356 2023
Gulf Beach Art Center FL$321,701 Administrator $32,200 $32,696 2024
Palm Springs Modern Committee CA$322,975 Exec Director $85,000 $77,290 2025
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $30,921 2025
Aspireconservatory Of Fine & Performing Arts Inc KY$295,157 Treasurer $47,709 $57,040 2023
Cape Ann Art Haven Inc MA$294,868 Executive Director/treasurer $60,000 $60,000 2023
Embracing Our Differences MI$294,840 Secretary $25,440 $29,221 2023
Sleepy Hollow Theatre & Arts Park ND$324,690 President $28,000 $34,194 2023
Outerarts Maryland Inc MD$325,261 Executive Di $65,000 $65,685 2024
Community Center For The Arts IL$293,638 President, Executive Director $25,016 $26,583 2024
Little Eagle Arts Foundation WI$293,631 Executive Director $32,280 $36,439 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 default91st
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted89th

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 (Joan Clifford) 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 159 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,220 is reasonable (approximately the 91st 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.