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PeerBasis
Compensation Comparability Determination

Virtuosi Of Houston

Executive Director / CEO

EIN 760509062
TX · NTEE Z99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Needham, Executive Director / CEO ($65,808) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $188,258 $65,808
$14,40210th
$26,05125th
$48,915Median
$67,75675th
$85,15490th
$65,808This org · 73rd
p10$14,402
p25$26,051
p50$48,915
p75$67,756
p90$85,154
$65,808

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.

OrganizationStateTotal revenueTotal compSource
Etaria IncNY $188,732$31,408 990
Friends Of Nicole 50 50 Mentoring CollaborativeKY $186,825$26,081 990
Casa Of Rochester-monroe County IncNY $185,413$48,969 990
Northwest Therapeutic Riding CenterWA $190,810$45,209 990
Cal-earth IncCA $184,753$17,608 990
Women In Development Of GreaterMA $192,394$103,293 990
Spark Thomasville IncGA $192,436$70,393 990
Project CrossroadsVA $192,994$36,367 990
Michigan Coalition For Responsible Gun OwnersMI $193,036$86,675 990
Learning Through ArtOH $193,739$53,943 990
Cpad Chinese ParentsCA $181,704$13,373 990
Forests Today And ForeverOR $194,519$78,181 990
Community Foundation Land TrustCA $181,270$50,427 990
Truckee Meadows TomorrowNV $195,047$63,931 990
Commencement Bay Rowing ClubWA $180,158$5,330 990
Haven Of Hope & Opportunity IncPA $180,000$19 990
Mad River Path AssociationVT $196,210$85,224 990
Hinesburg Community Resource Center IncVT $196,870$20,768 990
Interlink IncWA $197,886$18,766 990
Mag Institute For ExcellenceGA $176,780$13,768 990
Positive Strides IncMD $176,600$48,874 990
Kid Possible IncWA $175,638$76,068 990
Arc San Diego FoundationCA $200,387$24,206 990
Selden Fire Department Emergency UnitNY $200,727$527 990
Institute For Fisheries ResourcesCA $200,747$14,673 990

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 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 default73rd
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted77th
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 (Karen Needham) 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 138 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,808 is reasonable (approximately the 73rd 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.