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PeerBasis
Compensation Comparability Determination

Asociacion Acirc Corp

Executive Director / CEO

EIN 660804198
PR · NTEE A20
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Eduardo M Rivas, Executive Director / CEO ($72,148) against every comparable organization that fit the selection criteria — 292 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Eduardo M Rivas — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

292 organizations qualified on sector, size, and geography 292 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $228,734 $72,148
$15,59910th
$37,52625th
$63,525Median
$81,54475th
$106,45490th
$72,148This org · 63rd
p10$15,599
p25$37,526
p50$63,525
p75$81,544
p90$106,454
$72,148

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Lions & Rabbits Center For The Arts MI$500,162 President/executive Direct $50,000 $51,477 2023
Christian Youth Theater Portland Vancouver OR$498,695 Managing Director - Bod Member $49,665 $51,132 2023
18th Street Casa De Cultura Nfp IL$498,198 Co-director $14,400 $14,400 2024
Bluebird Cultural Initiative NE$495,819 Executive Dir. $60,000 $60,000 2024
Odunde Inc PA$493,610 Executive Dir. $85,000 $85,000 2024
Comunidad Y Herencia Cultural OR$505,488 Executive Dir. $48,000 $48,000 2024
Oregon Center For Contemporary Art Inc OR$505,715 Executive Director $96,321 $99,166 2023
George A Spiva Center For The Arts MO$506,005 Director $93,462 $93,462 2024
Tulsa Glass Blowing Studio Inc OK$492,597 Executive Director $75,459 $75,459 2024
Sacred Dance Foundation CA$507,567 President $27,176 $27,176 2024
Global Social Services OH$491,353 Chairman Of The Board $3,150 $3,150 2024
Hyde Park Jazz Festival IL$490,212 Executive Director $70,000 $70,000 2024
Hagood Mill Foundation SC$488,532 Executive Di $62,400 $62,400 2024
Boulder Dance Coalition CO$512,408 Manager $45,000 $45,000 2024
Traditional Arts In Upstate New York In NY$514,530 Executive Director $35,038 $36,073 2023
Racing Magpie SD$514,812 Director $71,657 $73,774 2023
Media Art Xploration Inc NY$484,096 Director $52,000 $53,536 2023
Hudson River Music Hall Productions Inc NY$483,329 Managing Director $60,000 $60,000 2024
Village Arts Inc CA$517,348 Executive Director $76,750 $79,017 2023
Montez Press Arts Inc NY$479,513 Ex-officio Board Mem $75,532 $75,532 2024
Ocean City Arts Center NJ$520,249 Executive Dir. $63,800 $63,800 2024
Columbia Festival Inc MD$478,660 Managing Director $60,394 $60,394 2024
Luminaria TX$478,477 Executive Dir. $73,172 $75,333 2023
Good Shepherd Radio Inc IN$478,421 President $79,156 $81,494 2023
Salty Earth Pictures Inc WI$522,025 Dirceopresident $77,033 $79,308 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default63rd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted61st

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 (Eduardo M Rivas) 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 10, 2026, comparing compensation against 292 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,148 is reasonable (approximately the 63rd 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 10, 2026.