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PeerBasis
Compensation Comparability Determination

Authentic Community Theatre Inc

Executive Director / CEO

EIN 721596995
MD · NTEE A60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roberto Soto, Executive Director / CEO ($33,950) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Roberto Soto — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $132,167 $33,950
$14,54310th
$26,95725th
$49,692Median
$65,68675th
$87,58090th
$33,950This org · 33rd
p10$14,543
p25$26,957
p50$49,692
p75$65,686
p90$87,580
$33,950

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 MD 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
Blue Water Theatre Company MN$340,562 Managing Director $55,000 $56,462 2024
Newport Opera House Association NH$340,825 Executive Director $53,500 $51,323 2024
Ztp MN$337,220 Executive Artistic Director $62,150 $65,687 2023
Forces Of Nature Inc NY$336,324 President $24,400 $22,317 2025
7th Street Theatre Association WA$335,673 Prior Manager $18,601 $17,813 2023
Chelsea Music Festival Corporation NY$344,365 Director $10,000 $9,388 2024
Danceast Collective TN$334,000 Executive Director $1 $1 2025
The Stars Of Tomorrow Project Inc NY$344,741 Director $69,000 $64,778 2024
Aloha Performing Arts Company HI$347,681 Past Preside $77,666 $74,376 2023
Arcadia Performing Arts Inc PA$348,016 Executive Director $39,800 $41,235 2024
Texan-french Alliance For The Arts TX$329,894 Executive Director $83,999 $89,875 2023
Little Globe Inc NM$348,773 Co-director $50,250 $57,810 2023
Staibdance Inc GA$328,628 Admin Director $40,000 $41,785 2024
Cleveland Arts Prize OH$350,187 Executive Di $43,896 $48,303 2024
North Bay Theatrics Inc CA$328,366 President $64,408 $59,489 2023
Crossroads Creative & Performing Arts OR$327,878 Executive Director $63,167 $62,745 2023
Sino Us Performing Arts Organization CA$327,781 Secretary $62,699 $57,910 2023
Odyssey Opera Of Boston Inc MA$327,762 Executive Director $106,167 $102,046 2023
Impact Arts Inc TX$350,870 Chief Operating Officer $17,500 $18,724 2023
Unison Learning Center Inc NY$326,868 Executive Director $63,000 $60,892 2023
Sc New Play Festival Inc SC$354,165 Executive Artistic Director $30,000 $31,678 2025
Rocky Mountain Ballet Theatre MT$324,315 Associate Dir. $30,000 $33,597 2024
Shakespeare At A Nj Nonprofit Corporatio NJ$355,121 Artistic Director $18,958 $17,585 2024
Teada Productions CA$323,308 President & $60,000 $52,440 2025
Studio 1 NC$356,006 Executive Dir. $60,100 $64,518 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default33rd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Roberto Soto) 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 146 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,950 is reasonable (approximately the 33rd 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.