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PeerBasis
Compensation Comparability Determination

Aguijon Theater Company Of Chicago

Executive Director / CEO

EIN 363739535
IL · NTEE A24Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marcela Munoz, Executive Director / CEO ($20,750) against every comparable organization that fit the selection criteria — 1442 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: Marcela Munoz — reported title “MANAGING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,442 organizations qualified on sector, size, and geography 1,442 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $283,104 $20,750
$5,29410th
$16,50425th
$34,341Median
$52,61275th
$69,49890th
$20,750This org · 32nd
p10$5,294
p25$16,504
p50$34,341
p75$52,612
p90$69,498
$20,750

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 IL 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
Arts Center At Killingworth Inc CT$163,927 Board Member / Trustee $7,852 $7,274 2024
Beale Street Caravan Inc TN$163,951 Exec. Dir. $48,750 $52,123 2023
The Museum Of Carousel Art & History OH$163,984 Executive Director $52,100 $56,130 2023
Student Media Corporation KS$163,991 General Manager $46,370 $50,955 2023
Museum Of Archaelogy Paleontology & Science Inc FL$163,734 Director $40,020 $38,241 2023
The Woman's Club Of Dayton Foundation OH$164,202 Exec Director $30,800 $33,182 2023
Gf County Historical Society ND$163,424 Executive Director $36,729 $39,822 2024
Calliope Productions Incorporated MA$163,408 President $15,000 $13,711 2023
Foundation For Critical Thinking CA$163,391 President & Ceo $1,299 $1,108 2024
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $82,828 2025
Journeys In Film NM$164,417 Executive Director $32,375 $34,403 2024
Buffalo Bill Museum Of Le Claire IA$164,459 Exec Director $21,500 $23,258 2024
National Storytelling Membership Association Inc MO$163,293 Operations $11,598 $12,136 2024
Sag Harbor Whaling & Historical NY$164,616 Board Member $4,000 $3,571 2024
Quincy Historical Society MA$164,769 Executive Di $20,000 $17,756 2024
Oil Region Music Preservation Museum PA$162,981 Director $42,000 $41,381 2024
Wilsons Creek National Battlefield Foundation MO$162,963 Executive Director $46,230 $48,377 2024
Jenney House Museum Inc MA$162,953 President $78,000 $71,296 2023
Brethren & Mennonite Heritage VA$162,847 Executive Di $65,992 $64,812 2023
Driftless Community Radio Inc WI$164,962 Treasurer $14,560 $15,023 2024
International Association Of Music Libraries Archives &Documentation WI$164,970 Secretary General $2,165 $2,234 2024
Spring Grove Area Historical PA$165,010 Executive Di $57,335 $56,490 2024
The Gerald Arpino Foundation IL$162,771 Executive Director $6,750 $6,750 2023
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $13,592 2024
Stevens County Historical Society MN$162,560 Executive Dir. $34,226 $34,400 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Marcela Munoz) 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 1442 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,750 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.