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PeerBasis
Compensation Comparability Determination

Watercolor Art Society-houston

Executive Director / CEO

EIN 237451855
TX · NTEE A400
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Kat Rodgers, Executive Director / CEO ($11,302) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kat Rodgers — reported title “ANNUAL MEMBERS EXHIBIT DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $104,973 $11,302
$15,15210th
$35,59725th
$59,736Median
$76,77875th
$85,37590th
$11,302This org · 7th
p10$15,152
p25$35,597
p50$59,736
p75$76,778
p90$85,375
$11,302

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 TX 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
Pennsylvania Guild Of Craftsmen PA$333,636 Exec Dir Out $22,212 $22,730 2024
The Video Game History Foundation Inc CA$324,387 President / Executive Director $67,416 $59,736 2024
Washington Architectural Foundation DC$324,151 Executive Director $2,275 $2,048 2024
Center For The Visual Arts WI$322,171 Executive Di $50,402 $54,014 2024
Plymouth Art Foundation Inc WI$338,171 Exec Dir $71,564 $76,692 2024
Winter Garden Art Association FL$321,429 Exec Director $59,654 $59,204 2023
Maryland Art Place Inc MD$338,917 Executive Director $96,373 $95,186 2023
Lansing Art Gallery & Education Center MI$320,045 Acting Executive Director $56,140 $61,216 2023
Center For Contemporary Arts TX$315,227 Executive Director $71,066 $72,946 2024
Lenawee Council For The Visual Arts MI$346,125 Executive Director $68,750 $70,939 2025
Katy Artreach TX$348,050 Executive Di $46,350 $48,982 2023
Octagon Center For The Arts IA$310,524 Executive Director $47,000 $51,446 2025
Public Art Saint Paul MN$349,666 Executive Di $73,245 $74,266 2024
Wilkes Art Gallery Inc NC$351,723 Executive Director $67,373 $71,434 2024
Bountiful Davis Art Foundation UT$354,072 Executive Director $81,000 $85,068 2024
Precita Eyes Muralists Association Inc CA$355,365 Executive Dir. $45,371 $41,389 2023
Oye Group Inc NY$357,335 Co-chairman $3,200 $2,967 2024
Mooresville Artist Guild NC$302,180 Executive Dir. $21,839 $23,155 2024
Stay Arts CA$300,980 Executive Director $35,229 $32,137 2023
Craftstudies Inc VT$359,913 Executive Director $81,200 $81,704 2025
Cuyahoga Valley Art Center OH$299,875 Executive Di $77,895 $84,659 2024
The Carving Studio & Sculpture Ctr VT$363,244 Executive Di $76,292 $81,125 2023
The Light Factory NC$294,949 Executive Di $46,442 $49,241 2024
Teton Arts Council Inc ID$365,515 Executive Director $61,471 $67,101 2024
Alchemy Art Center WA$292,178 Co-director $32,270 $30,522 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted4th

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 (Kat Rodgers) 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 69 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,302 is reasonable (approximately the 7th 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.