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PeerBasis
Compensation Comparability Determination

Anchorage Community Theater Inc

Executive Director / CEO

EIN 920025223
AK · NTEE A650
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Fernandez, Executive Director / CEO ($63,675) against every comparable organization that fit the selection criteria — 302 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

302 organizations qualified on sector, size, and geography 302 within the band form the benchmarked peer set.

Distribution of comparable compensation

$725 total compensation of comparable organizations → $138,246 $63,675
$7,99510th
$22,48325th
$41,601Median
$58,61975th
$73,71190th
$63,675This org · 82nd
p10$7,995
p25$22,483
p50$41,601
p75$58,619
p90$73,711
$63,675

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 AK 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
Stolen Shakespeare Guild TX$319,631 Executive Di $48,166 $50,396 2024
Baltimore Theatre Project MD$322,398 Executive Director $47,700 $45,442 2025
Walla Walla Summer Theater Studios WA$318,806 Executive Artistic Director $70,000 $65,552 2024
Port Tobacco Players Inc MD$318,280 President $28,000 $27,381 2024
Theatre Macon Inc GA$317,696 Executive Di $59,740 $62,829 2024
Teatro Hispano De Dallas TX$317,399 Executive Director $63,750 $68,672 2023
Kokandy Productions IL$317,321 Producing Artistic Director $9,800 $10,077 2024
Alaska Theatre Of Youth AK$316,999 Exec Dir $20,238 $20,238 2024
Lights Up Theater Inc CA$315,600 Vice President $75,000 $67,740 2024
Regional Theatre Of The Palouse WA$315,442 President $12,000 $11,238 2024
Actors Guild Of Parkersburg Inc WV$315,308 Interim Technical Director $35,798 $41,739 2023
Theatre Dybbuk CA$314,939 See Sch O $65,149 $58,842 2024
Coho Productions Inc OR$327,779 Managing Dir $40,000 $38,854 2024
Musical Theatre Factory Inc NY$313,462 President $50,000 $48,654 2023
Cloverdale Playhouse Inc AL$313,352 Operations M $43,820 $49,517 2024
Control Group Productions CO$312,866 Ex Officio/n $42,185 $41,220 2025
Music On The Hill Inc CT$312,763 President, D $30,330 $29,745 2024
Actors Bridge Ensemble Theater Of Nashville Inc TN$312,269 Producing Artistic Director $76,500 $81,941 2025
Theatre Lab Inc NY$310,477 President $21,000 $19,849 2024
Longview Act TX$330,966 Executive Director $60,108 $62,891 2024
Master Arts Theatre MI$331,057 Artistic Dir $37,693 $40,694 2024
Umpqua Actors Community Theatre OR$331,066 Executive Director $64,477 $62,630 2024
Playpenn Inc PA$331,512 Artistic Dir $88,952 $92,784 2024
Carpenter Square Theatre Inc OK$309,628 Executive Artistic Dir $52,955 $59,419 2025
Second Thought Theatre TX$309,488 Executive Director $33,500 $35,051 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default82nd
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted81st

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 (Matthew Fernandez) 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 302 similarly situated organizations (Same NTEE sector (A65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,675 is reasonable (approximately the 82nd 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.