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PeerBasis
Compensation Comparability Determination

Manship Artist Residence And Studios Inc

Executive Director / CEO

EIN 475404477
MA · NTEE A25
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Reynolds, Executive Director / CEO ($38,000) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$166 total compensation of comparable organizations → $148,478 $38,000
$9,28110th
$27,74425th
$51,505Median
$74,07575th
$91,95390th
$38,000This org · 37th
p10$9,281
p25$27,744
p50$51,505
p75$74,075
p90$91,953
$38,000

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 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
Northville Art House Inc MI$287,460 Executive Di $70,000 $78,097 2024
San Francisco Writers Conference CA$286,328 President $18,000 $16,801 2024
Center For Architecture And Design CA$285,759 Executive Director $11,142 $10,707 2023
Lancaster Creative Factory PA$284,765 Executive Director $25,000 $27,744 2023
Union Hall CO$292,190 Executive Di $52,832 $54,757 2024
Northeast Iowa School Of Music IA$292,244 Board Member $144 $166 2025
West Texas Conservatory TX$283,329 President $46,928 $52,239 2023
Little Eagle Arts Foundation WI$293,631 Executive Director $32,280 $36,439 2024
Community Center For The Arts IL$293,638 President, Executive Director $25,016 $26,583 2024
Junior High Incorporated CA$281,645 Executive Director $32,000 $29,867 2024
Embracing Our Differences MI$294,840 Secretary $25,440 $29,221 2023
Cape Ann Art Haven Inc MA$294,868 Executive Director/treasurer $60,000 $60,000 2023
Aspireconservatory Of Fine & Performing Arts Inc KY$295,157 Treasurer $47,709 $57,040 2023
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $30,921 2025
Allegheny Riverstone Center For The PA$279,022 Executive Director $30,000 $32,337 2024
Arts Gowanus Inc NY$276,709 Executive Director $109,928 $107,369 2024
Summertime Gallery Inc NY$300,481 Gallery Director $51,154 $51,439 2023
Bas Fisher Invitational FL$271,264 Director & P $50,000 $50,771 2024
Oregon Arts Watch OR$304,412 Executive Director $24,000 $23,470 2025
Aya Art Co CA$270,714 Officer $275 $264 2023
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $54,415 2025
Art Explorers Inc CA$305,597 Co Director $59,405 $55,446 2024
Bocon Inc CA$305,928 Executive Dir. $83,499 $77,934 2024
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $39,927 2024
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $69,115 2023

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 default37th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted35th

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 (Rebecca Reynolds) 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 153 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,000 is reasonable (approximately the 37th 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.