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

Allentown Public Theatre

Executive Director / CEO

EIN 263054573
PA · NTEE A65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Norberto Dominguez, Executive Director / CEO ($8,070) against every comparable organization that fit the selection criteria — 109 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: Norberto Dominguez — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $108,719 $8,070
$1,92710th
$5,60225th
$14,646Median
$27,55575th
$46,91790th
$8,070This org · 32nd
p10$1,927
p25$5,602
p50$14,646
p75$27,555
p90$46,917
$8,070

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 PA 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
Sayat Nova Dance Co Inc MA$39,235 Officer $12,000 $11,132 2023
Decatur Fine Arts Academy Inc GA$41,280 President, Ceo $9,390 $9,747 2023
The Centralia Area Historical IL$39,167 Executive Di $8,554 $8,433 2024
Michael S Rosen Foundation NY$41,453 Secretary $30,887 $27,988 2024
Phoenix Art Museum Endowment Fund Inc AZ$38,958 Ceo $4,148 $4,119 2023
Rogers Museum Foundation AR$38,934 Acting Executive Director $36,000 $40,578 2024
Beavercreek Historical Society OH$38,924 Director $1,680 $1,784 2024
Combat Diver Foundation FL$41,576 President $2,100 $1,978 2024
Center For Environmental Structure CA$38,804 Secretary, Director $30,048 $26,018 2024
North Shore Historical Museum Inc NY$38,653 Former Director $5,025 $4,553 2024
Delilah Charity Inc CA$38,650 Officer $18,655 $16,153 2024
Thiokol Memorial Project GA$38,496 Adviser $500 $504 2024
Greater Buckeye Lake Historical Society OH$42,419 Director $20,000 $21,870 2023
Goethe House Wisconsin Inc WI$42,578 Executive Director $21,506 $22,522 2024
Seattle Piano Institute Inc WA$37,538 Artistic Dir $3,500 $3,142 2024
Potters House Community Develo FL$43,271 Pd $24,494 $24,729 2022
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $57,182 2023
Long Island Association Of The NY$36,905 Chairman $4,500 $4,198 2023
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $21,900 2024
Spokane Favs WA$43,979 Executive Dir. $36,000 $33,275 2023
Canton Madison Historical Society MS$44,182 Board Member $4,370 $4,754 2025
Center On Modernity In Transition NC$36,231 Consultant $55,000 $56,987 2024
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $14,577 2023
Northwest Collaborative Center WA$35,940 President $6,240 $5,602 2024
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $13,394 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 PA 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)30th
Reportable pay only (column D), adjusted43rd
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 (Norberto Dominguez) 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 109 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,070 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.