Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Lexington Art League Inc

Executive Director / CEO

EIN 310890845
KY · NTEE A400
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lori Rowland Houlihan, Executive Director / CEO ($56,100) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $94,456 $56,100
$12,35810th
$22,12425th
$45,482Median
$65,13175th
$73,65490th
$56,100This org · 69th
p10$12,358
p25$22,124
p50$45,482
p75$65,131
p90$73,654
$56,100

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

OrganizationStateTotal revenueTotal compSource
Open Studios IncCO $238,827$51,875 990
Vienna Arts Society IncVA $235,835$14,246 990
Kansas City Artists CoalitionMO $243,347$50,790 990
The Alliance For American Quilts IncNC $243,639$74,896 990
Maine Crafts AssociationME $233,069$20 990
Clayart Guild Of The Hamptons IncNY $245,843$15,370 990
Associated Artists Of PittsburghPA $246,204$71,486 990
Sacramento Master SingersCA $250,238$21,022 990
The Sculpture CenterOH $226,726$69,412 990
Martha's Vineyard Art AssociationMA $225,167$13,555 990
Gallery Route OneCA $224,306$33,143 990
Filter Photo NfpIL $224,054$33,192 990
Artlink IncIN $219,091$62,374 990
Frontline ArtsNJ $218,346$53,249 990
Ten Thousand VillagesNE $215,115$55,013 990
The Digs ChicagoIL $263,945$44,644 990
Nature's Best Photography Fund IncVA $213,600$26,078 990
The Artist Book FoundationMA $269,033$26,258 990
Cambridge Art AssociationMA $270,126$73,121 990
Art Saint LouisMO $270,260$21,028 990
Manhattan Graphics Center IncNY $271,886$5,200 990
Project SnapMI $205,925$94,456 990
Japanese Embroidery Center IncGA $201,901$57,283 990
Yeiser Art Center IncKY $198,758$45,358 990
Wartists IncVA $189,850$26,752 990

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 KY 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 default69th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted66th

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 (Lori Rowland Houlihan) 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 58 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,100 is reasonable (approximately the 69th 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.