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PeerBasis
Compensation Comparability Determination

Open Studios Inc

Executive Director / CEO

EIN 841305449
CO · NTEE A400
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Horrocks, Executive Director / CEO ($55,000) 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 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Horrocks — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

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

$21 total compensation of comparable organizations → $100,147 $55,000
$9,17410th
$22,54325th
$48,222Median
$69,05475th
$78,09190th
$55,000This org · 60th
p10$9,174
p25$22,543
p50$48,222
p75$69,054
p90$78,091
$55,000

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 CO 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
Lexington Art League Inc KY$239,202 Executive Director $56,100 $59,480 2025
Vienna Arts Society Inc VA$235,835 Art Center D $15,000 $15,104 2023
Kansas City Artists Coalition MO$243,347 Executive Director $48,752 $53,850 2023
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $79,408 2024
Maine Crafts Association ME$233,069 Executive Director $20 $21 2023
Clayart Guild Of The Hamptons Inc NY$245,843 Trustee $3,200 $2,929 2024
Associated Artists Of Pittsburgh PA$246,204 Executive Director $72,877 $75,792 2023
Sacramento Master Singers CA$250,238 Artistic Director $24,750 $22,288 2023
The Sculpture Center OH$226,726 Executive Di $66,626 $73,593 2023
Martha's Vineyard Art Association MA$225,167 Gallery Dire $15,335 $14,371 2023
Gallery Route One CA$224,306 Executive Dir. $40,174 $35,140 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $35,192 2024
Artlink Inc IN$219,091 Executive Dir. $61,908 $66,132 2024
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $56,456 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $58,327 2023
The Digs Chicago IL$263,945 Director $47,530 $47,333 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $10,743 2024
The Artist Book Foundation MA$269,033 Executive Director $30,585 $27,841 2024
Cambridge Art Association MA$270,126 Executive Director $85,169 $77,527 2024
Art Saint Louis MO$270,260 Executive Director $20,184 $22,295 2023
Project Snap MI$205,925 Ceo $95,784 $100,147 2024
Manhattan Graphics Center Inc NY$271,886 Board Member $5,850 $5,513 2023
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $60,733 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $48,090 2023
Wartists Inc VA$189,850 President $29,000 $28,364 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default60th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted57th

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 (Mary Horrocks) 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 $55,000 is reasonable (approximately the 60th 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.