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PeerBasis
Compensation Comparability Determination

American Watercolor Society Inc

Executive Director / CEO

EIN 135658159
NY · NTEE A45Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of John Patt, Executive Director / CEO ($60,000) against the 2000 closest of 3,000 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

3,000 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $251,572 $60,000
$11,94010th
$28,98425th
$51,725Median
$71,50775th
$92,04690th
$60,000This org · 60th
p10$11,940
p25$28,984
p50$51,725
p75$71,507
p90$92,046
$60,000

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
San Luis Obispo Master ChoraleCA $299,577$16,893 990
Bisbee Council On The Arts And HumanitiesAZ $299,682$76,885 990
Warehouse Theatre CompanyWA $299,704$14,475 990
Larimer Choral SocietyCO $299,706$29,722 990
Corvallis Youth Symphony AssocOR $299,505$60,775 990
Vietnamese American Organization - VaoCA $299,478$22,834 990
Cerqua Rivera Dance TheatreIL $299,861$47,277 990
Cuyahoga Valley Art CenterOH $299,875$91,302 990
San Bernardino County Museum AssociationCA $299,234$136,577 990
Filipino American Symphony OrchestraCA $299,219$70,772 990
Christian Media IncNE $300,084$60,100 990
The Bridge PaiVA $299,056$62,755 990
Charlotte Master ChoraleNC $299,056$60,556 990
Lewis & Clark Trail Heritage FoundationMT $299,037$62,536 990
The Queer Big Apple Corps IncNY $300,245$104,623 990
New Expressive WorksOR $300,355$35,045 990
Twin Cities Catalyst Music IncMN $298,787$51,636 990
Integrity Dance Center IncFL $300,434$28,620 990
Summertime Gallery IncNY $300,481$52,665 990
The Record Community News GroupIL $298,634$94,611 990
Vivo Youth OrchestrasCA $300,586$86,773 990
Kathmandu Valley Preservation Trust IncNY $298,584$4,500 990
Summit Public Radio And Tv IncCO $298,564$6,506 990
Central Dakota Children's ChoirND $298,536$42,031 990
American-russian Educational Center IncDC $300,786$34,059 990

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 NY 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 default60th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted58th

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 (John Patt) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 60th 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). 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.