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PeerBasis
Compensation Comparability Determination

Katy Artreach

Executive Director / CEO

EIN 300229747
TX · NTEE A40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicole Moraw, Executive Director / CEO ($46,350) 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 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Nicole Moraw — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$1,939 total compensation of comparable organizations → $99,333 $46,350
$19,98810th
$39,16625th
$58,047Median
$73,96775th
$80,78990th
$46,350This org · 32nd
p10$19,988
p25$39,166
p50$58,047
p75$73,967
p90$80,789
$46,350

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
Public Art Saint Paul MN$349,666 Executive Di $73,245 $70,276 2024
Lenawee Council For The Visual Arts MI$346,125 Executive Director $68,750 $67,128 2025
Wilkes Art Gallery Inc NC$351,723 Executive Director $67,373 $67,596 2024
Bountiful Davis Art Foundation UT$354,072 Executive Director $81,000 $80,498 2024
Precita Eyes Muralists Association Inc CA$355,365 Executive Dir. $45,371 $39,166 2023
Maryland Art Place Inc MD$338,917 Executive Director $96,373 $90,072 2023
Oye Group Inc NY$357,335 Co-chairman $3,200 $2,808 2024
Plymouth Art Foundation Inc WI$338,171 Exec Dir $71,564 $72,572 2024
Craftstudies Inc VT$359,913 Executive Director $81,200 $77,314 2025
Pennsylvania Guild Of Craftsmen PA$333,636 Exec Dir Out $22,212 $21,509 2024
The Carving Studio & Sculpture Ctr VT$363,244 Executive Di $76,292 $76,766 2023
Teton Arts Council Inc ID$365,515 Executive Director $61,471 $63,496 2024
Watercolor Art Society-houston TX$330,071 Annual Members Exhibit Director $11,302 $10,695 2025
Studio 23 MI$368,779 Executive Director $58,000 $59,847 2023
The Video Game History Foundation Inc CA$324,387 President / Executive Director $67,416 $56,526 2024
Washington Architectural Foundation DC$324,151 Executive Director $2,275 $1,939 2024
Center For The Visual Arts WI$322,171 Executive Di $50,402 $51,112 2024
Winter Garden Art Association FL$321,429 Exec Director $59,654 $56,023 2023
Lansing Art Gallery & Education Center MI$320,045 Acting Executive Director $56,140 $57,928 2023
Athens Photographic Project OH$377,453 Exec Director $86,050 $91,112 2023
Center For Contemporary Arts TX$315,227 Executive Director $71,066 $69,027 2024
Octagon Center For The Arts IA$310,524 Executive Director $47,000 $48,682 2025
Western Montana Creative MT$390,199 Executive Di $59,523 $62,302 2024
Zocalo Public Square CA$391,536 Ceo $25,806 $21,638 2024
Mooresville Artist Guild NC$302,180 Executive Dir. $21,839 $21,911 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 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 default32nd
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted29th

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 (Nicole Moraw) 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 $46,350 is reasonable (approximately the 32nd 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.