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PeerBasis
Compensation Comparability Determination

Cinema Tropical Inc

Executive Director / CEO

EIN 161615583
NY · NTEE A31
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carlos Gutierrez, Executive Director / CEO ($89,000) 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 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carlos Gutierrez — reported title “Dir/Officer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$1,810 total compensation of comparable organizations → $229,113 $89,000
$9,17910th
$29,46325th
$55,450Median
$84,20975th
$125,81790th
$89,000This org · 78th
p10$9,179
p25$29,463
p50$55,450
p75$84,209
p90$125,817
$89,000

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 NY 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
Make Your Mark Media Inc MD$251,060 Employee $125,700 $137,435 2023
Screamfest Horror Film Festival CA$253,413 Co-director $41,600 $42,010 2023
Eastland Fine Arts Association TX$254,741 Coo $53,247 $62,291 2023
Women Photographers International Archive Inc FL$248,525 President $50,010 $53,366 2024
Clarity Educational Productions Inc CA$256,270 President $90,000 $90,887 2023
Myth Media OR$247,747 Executive Dir $28,182 $28,963 2025
Aurora Picture Show TX$258,263 Executive Director $49,650 $56,417 2024
Hollywood In Pixels Inc CA$243,170 President/chair $8,300 $8,142 2024
National Center For Jewish Film Inc MA$242,373 Co Director $95,000 $99,837 2023
Mirabel Pictures CA$262,326 President $56,000 $56,552 2023
Monterey County Film Commission CA$238,200 Film Commissioner $92,898 $93,813 2023
Capital City Film Festival MI$237,471 Executive Di $1,500 $1,810 2023
Cinemama CA$273,475 President $7,380 $7,453 2023
Reel Earth Films AZ$230,403 Executive Director $26,143 $29,403 2023
Houston Cinema Arts Society TX$274,179 Executive Director $92,943 $105,610 2024
Hasan History Arts And Science Action VA$227,178 Co-president $11,000 $12,422 2023
Transgender Film Center Ltd KS$277,574 President/executive Director $11,500 $14,530 2023
Mezcla Media Collective Ltd IL$225,813 Executive Dir. $38,400 $42,883 2024
Appian Media Resources Inc IN$225,777 President/se $22,291 $27,492 2023
Professional Development FL$281,728 President $136,576 $145,743 2024
Witnessing History Education KY$281,798 Director $175,426 $220,415 2023
Jewish Partisan Education Foundation CA$282,356 Foundation Mgr. $108,065 $105,998 2024
Mara Brock Akil's Writers' Colony CA$283,106 Foundation Director $125,000 $122,610 2024
Filmmakers United CA$221,196 President $44,780 $43,924 2024
The Lighthouse International Film NY$216,662 Director $8,000 $8,212 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default78th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted78th

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 (Carlos Gutierrez) 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 (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,000 is reasonable (approximately the 78th 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.