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PeerBasis
Compensation Comparability Determination

Village Art Club Inc

Executive Director / CEO

EIN 710502726
AR · NTEE A400
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bill Croft, Executive Director / CEO ($2,106) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $88,153 $2,106
$9,95210th
$19,57825th
$31,602Median
$52,78975th
$67,78390th
$2,106This org · 2nd
p10$9,952
p25$19,578
p50$31,602
p75$52,789
p90$67,783
$2,106

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 AR 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
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $42,471 2024
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $28,550 2023
Indy Convergence Inc IN$187,607 Managing Director $12,445 $12,021 2023
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $62,824 2024
Wartists Inc VA$189,850 President $29,000 $24,911 2024
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $26,283 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $29,430 2025
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $22,179 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $42,236 2023
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $12,239 2024
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $74,583 2025
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $53,339 2024
Project Snap MI$205,925 Ceo $95,784 $87,955 2024
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $50,930 2023
Waterworks Art Museum MT$152,803 Executive Di $31,091 $30,696 2023
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $9,435 2024
The Heidelberg Project MI$151,440 Executive Di $96,000 $88,153 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $51,226 2023
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $49,583 2024
Artlink Inc IN$219,091 Executive Dir. $61,908 $58,081 2024
Dane Arts Mural Arts Inc WI$143,946 Executive Director $61,526 $58,853 2023
Name Publications Inc FL$143,624 President $6,000 $5,014 2024
Alleghany Highlands VA$143,122 Executive Di $36,790 $31,602 2024
Michigan Fiber Festival Inc MI$142,147 Festival Coordinator $17,779 $16,326 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $30,907 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Bill Croft) 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 43 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,106 is reasonable (approximately the 2nd 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.