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PeerBasis
Compensation Comparability Determination

The Clay Studio Holdings Inc

Executive Director / CEO

EIN 814009269
PA · NTEE A12
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Martin, Executive Director / CEO ($4,530) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,397 total compensation of comparable organizations → $151,732 $4,530
$13,76710th
$24,17225th
$59,137Median
$80,84975th
$100,89290th
$4,530This org · 0th
p10$13,767
p25$24,172
p50$59,137
p75$80,849
p90$100,892
$4,530

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 PA 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
Texas Public Radio Foundation TX$408,979 Interim Pres $8,155 $8,397 2024
1888 Buckle Club Inc AZ$379,755 Executive Dir. $50,000 $49,495 2024
Icicle Fund WA$368,744 Executive Director Thru 10/31/24 $164,650 $151,732 2024
New Jersey Arts And Culture Renewal Fund NJ$427,704 Executive Director $22,295 $20,489 2024
Vital Wines WA$445,354 Executive Director $73,800 $70,019 2023
Diablo Regional Arts Association CA$454,175 Exec Director $155,406 $142,206 2023
Scientific & Cultural Collaborative CO$455,052 Director $92,918 $91,708 2024
West End Arts District CA$338,715 Executive Dir. $41,908 $37,248 2024
The Maasai Girls Education Fund DC$336,413 Executive Director $111,006 $97,681 2025
Love Our Heros Inc OH$330,261 President $16,292 $17,761 2024
The Nvld Project Inc NY$324,275 Executive Director $100,691 $96,420 2023
Arts For All Inc OK$312,073 Exec. Director $17,615 $19,965 2024
The Little Exchange Inc OH$309,990 Merchandise Office Manager $53,516 $58,343 2024
Wayne County Childrens Steam Playlab OH$309,399 President $40,351 $45,290 2023
Walton Arts Center Foundation Inc AR$301,624 Ceo/president $35,197 $40,722 2024
Arts Action Alliance Foundation OR$495,590 Executive Dir. $84,999 $79,154 2025
Act Foundation Of Teton Valley ID$296,930 Executive Dir. $53,163 $59,930 2023
Region 30 Uil Music TX$293,772 Executive Dir. $63,000 $63,194 2025
Artsconnect Inc KS$508,918 Executive Director $69,923 $80,051 2023
Prague Shakespeare Company America TX$508,989 Director $70,350 $74,573 2023
Lakeland Foundation WA$284,403 Executive Director $34,207 $30,711 2025
Sonoma Plein Air Foundation CA$513,873 Director $13,792 $12,620 2023
Annies Art Attic Inc AZ$274,610 President $24,923 $25,400 2023
Colorado Springs Philharmonic Foundation CO$267,308 President And Ceo $13,450 $13,275 2024
The Wright Museum Of World War Ii NH$534,490 Executive Director $114,038 $108,384 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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 (Jennifer Martin) 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 28 similarly situated organizations (Same NTEE sector (A12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,530 is reasonable (approximately the 0th 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.