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PeerBasis
Compensation Comparability Determination

Sumter Gallery Of Art

Executive Director / CEO

EIN 237130803
SC · NTEE A510
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Watson, Executive Director / CEO ($12,513) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $122,083 $12,513
$25,25610th
$51,96925th
$64,773Median
$78,02075th
$94,53790th
$12,513This org · 10th
p10$25,256
p25$51,969
p50$64,773
p75$78,020
p90$94,537
$12,513

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 SC 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
Cartoon Art Museum Of California CA$365,349 Executive Director $70,284 $59,714 2024
Dixie Center For The Arts Inc LA$350,701 Executive Director $78,706 $85,271 2024
Waterworks Visual Arts Center Inc NC$348,857 Executive Di $76,743 $78,020 2024
Offcenter Community Arts Project NM$348,177 Executive Director $62,423 $68,010 2023
Mcpherson Museum & Arts Foundation KS$383,070 Exe Director $55,005 $60,195 2023
New Jersey State Museum Foundation NJ$383,083 Interim Ed $28,750 $25,256 2024
516 Arts NM$383,975 President/ed $91,220 $96,534 2024
Michelson Museum Of Art TX$388,017 Executive Dir. $53,900 $53,049 2024
Mitte Cultural District TX$332,344 Executive Dir. $75,000 $75,996 2023
Bozeman Art Museum MT$332,259 Executive Director $49,000 $51,969 2024
Wharton Esherick Museum PA$330,251 Executive Director $111,483 $109,386 2024
Santa Paula Art Museum CA$394,622 Executive Di $99,274 $84,344 2024
North Carolina Pottery Museum Inc NC$394,862 Executive Director $68,195 $67,543 2025
Concrete Couch CO$396,632 Executive Director $60,000 $58,279 2023
Doral Contemporary Art Museum Inc FL$398,641 President $2,000 $1,849 2024
International Art Museum Of America CA$311,017 Director $12,408 $10,853 2023
Lagrange Art Museum Inc GA$422,931 Executive Di $65,473 $64,773 2024
Cue Art Foundation NY$297,378 Executive Direc $121,244 $107,797 2024
Trustees Of The Tw Wood Gallery VT$294,965 Executive Director $65,769 $65,133 2024
Journeys In Education Inc NH$293,577 Executive Director $34,692 $31,518 2024
Liberty Arts Inc NC$281,926 Executive Di $5,250 $5,337 2024
Cedarburg Art Museum & Society Inc WI$280,277 Executive Director $68,199 $70,078 2024
Robert & Ellen Haan Museum Of IN$276,084 Administrati $28,138 $30,059 2023
Torrance Cultural Arts Center CA$457,647 Executive Director $101,435 $86,180 2024
Arnot Art Museum NY$460,339 Trustee $4 $3 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted10th

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 (Karen Watson) 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 41 similarly situated organizations (Same NTEE sector (A51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,513 is reasonable (approximately the 10th 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.