Arts and culture are essential components of a vibrant community. This new report revisits the issue of financial support for the nonprofit arts sector in Boston and compares it to 10 other cities. The 10 comparison cities are: (1) Baltimore; (2) Chicago; (3) Cleveland; (4) Houston; (5) Minneapolis-St. Paul; (6) New York; (7) Philadelphia; (8) Portland, Oregon; (9) San Francisco; and (10) Seattle. It also shows that, while Bostonians are tremendously supportive of nonprofit arts organizations, both as audience members and donors, limited investments by foundations, corporations and government may be preventing the region's cultural institutions, especially small and mid-sized nonprofits, from realizing their fullest potential. The study asks 3 questions: (1) How do Boston's arts organizations compare to those in other cities in terms of depth, breadth and assets?; (2) How do Boston's revenue mix and funding landscape compare to those in other cities?; and (3) Where are the opportunities to identify resources that Boston could deploy to create systemic change? To explore these questions, the Technical Development Corporation (TDC) used two sources for quantitative information: IRS Form 990 data from GuideStar and data from the Cultural Data Project, using 2012 as the base year of analysis. It was found that: (1) Boston's arts market is densely populated; (2) Boston's arts organizations of all sizes are engaging audiences; (3) Boston's arts market is unevenly distributed; (4) Boston's arts organizations pay full freight on facilities; and (5) Boston's individual donors are extremely generous. The following are appended: (1) Methodology and Data Sources; (2) Interviewees; and (3) Works Cited and Data Sources.