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PeerBasis
Compensation Comparability Determination

Acts Career Center Inc

Executive Director / CEO

EIN 640939299
MS · NTEE A03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marla Smith-brown, Executive Director / CEO ($126,016) against the 2000 closest of 2,961 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Marla Smith-brown — reported title “EXE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,961 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $204,110 $126,016
$8,08010th
$21,99125th
$40,558Median
$57,24675th
$74,05490th
$126,016This org · 99th
p10$8,080
p25$21,991
p50$40,558
p75$57,246
p90$74,054
$126,016

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 MS 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
Cambodia Town Inc CA$290,976 Secretary $4,500 $3,592 2023
Ballet Theatre Of Carmel Academy Ltd IN$291,185 Associate Artistic Directo $5,004 $4,738 2024
Heritage Square Foundation AZ$290,839 Executive Director $65,730 $58,434 2023
Hispanic Connection Of Southern Indiana Inc IN$290,832 President $42,016 $39,783 2024
Childrens Museum Of Yuma County Inc AZ$291,227 Ceo $54,130 $48,122 2023
Children's Educational Theatre Inc OR$291,263 Executive Director $23,089 $19,252 2024
Chicago Dramatists IL$291,266 Artistic Direc. $33,065 $30,049 2023
Mifflin County Historical Society PA$291,294 Assistant Treasurer $16,817 $14,670 2025
Choral Chameleon NY$291,315 Artistic Director $18,000 $15,036 2023
Wichita Falls Backdoor Players Inc TX$290,648 Executive Director $45,510 $42,082 2023
Preservation Greensboro Inc NC$291,437 Executive Dir. $43,321 $40,190 2024
Kapena School Of Music HI$290,575 Executive Dir. $3,350 $2,773 2023
Everett RI$291,469 Co-artistic Director/treas $35,100 $31,112 2023
Cloud County Historical Society KS$290,510 Curator $24,480 $24,447 2023
William Baker Choral Foundation Inc KS$291,526 Development Director $37,500 $36,375 2024
Centro Cultural Hispano De San Marcos TX$290,437 Staff Administrator $24,245 $21,776 2024
Emerge Cda Inc ID$291,699 Executive Director $41,358 $39,503 2024
Saratoga Springs Youth Ballet Inc NY$290,227 Chairwoman $55,638 $45,141 2024
5 Stone Media MN$291,829 Executive Dir. $84,932 $75,351 2024
The Cambridge Historical Society MA$290,178 Executive Director $116,615 $94,090 2024
Kc Fringe Festival Inc MO$291,863 Executive Director $50,014 $47,562 2024
Moravian Music Foundation NC$290,125 Executive Di $80,698 $74,866 2024
Portsmouth Museums Foundation VA$290,118 Interim Executive Director $53,840 $46,676 2024
Georgia Music Foundation Inc GA$291,935 Foundation M $25,000 $23,236 2023
Aristides De Sousa Mendes Foundation-us NY$292,011 Board President And Ceo $51,004 $41,381 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default99th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted97th

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 (Marla Smith-brown) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $126,016 is reasonable (approximately the 99th 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.