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PeerBasis
Compensation Comparability Determination

Art Pot

Executive Director / CEO

EIN 473985594
SC · NTEE A20
FY ending 2024-02-29
June 9, 2026

This analysis benchmarks the total compensation of Maribel Acosta, Executive Director / CEO ($75,184) against every comparable organization that fit the selection criteria — 234 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

234 organizations qualified on sector, size, and geography 234 within the band form the benchmarked peer set.

Distribution of comparable compensation

$336 total compensation of comparable organizations → $274,668 $75,184
$8,59710th
$20,60925th
$39,806Median
$55,71175th
$70,33490th
$75,184This org · 93rd
p10$8,597
p25$20,609
p50$39,806
p75$55,711
p90$70,334
$75,184

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 SC 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
Old Post Office Museum And Art Center TX$205,262 Executive Dir. $26,658 $25,561 2024
Markeim Arts Center NJ$205,115 Vice President $6,400 $5,477 2024
Readingfilmfest PA$205,712 Executive Di $76,000 $72,648 2024
Deaf Performing Artists Network MI$206,250 President $44,000 $43,533 2024
The Scandinavian Cultural Center And MA$206,477 Director $5,540 $4,772 2024
Jookender Community Initiatives Inc MA$204,182 Ceo & Program Director $44,400 $37,259 2025
Virginia Hispanic Chamber Foundation VA$207,211 President & Ceo $30,000 $27,766 2024
Siskiyou County Arts Council CA$203,220 Executive Dir. $48,146 $39,851 2024
Sound Affects Music CO$207,552 Executive Director $49,999 $47,313 2023
The Genesis Collective Inc PA$207,690 Executive Dir. $45,833 $43,812 2024
Artstillery TX$202,962 Treasurer $59,888 $59,120 2023
The Wow Flower Project CA$202,883 Board Of Trustee $14,000 $11,931 2023
Fine Arts Fiesta Inc PA$202,405 Exec Director $16,500 $15,772 2024
The Roustabouts CA$202,254 Ceo $5,720 $4,874 2023
Irish Music School Of Chicago IL$208,516 President $67,770 $63,864 2024
General Baker Institute MI$208,851 Executive Director $66,193 $67,425 2023
Arc Athens Inc NY$201,717 Executive Director $46,065 $39,900 2024
Soon Is Now Inc NY$201,440 Secretary $1,500 $1,299 2024
Kunqu Society Inc NY$201,314 President/board Director $13,110 $11,063 2025
Triangle Arts Association Limited NY$201,266 Executive Director $76,004 $65,832 2024
Society For Indo-american Arts TX$209,892 Executive Director $35,000 $34,551 2023
Barn Opera Inc VT$210,088 Artistic Direct $29,792 $28,743 2024
Danville Business Alliance PA$210,384 Executive Director $52,500 $51,667 2023
Baltimore Festival Of The Arts Inc MD$199,910 Ceo (Through 1/2023) $8,692 $8,020 2023
Blue Mountains Projects Inc NY$210,903 Executive Director $88,500 $76,656 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default93rd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted91st

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 (Maribel Acosta) 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 234 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,184 is reasonable (approximately the 93rd 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.