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PeerBasis
Compensation Comparability Determination

Maine Jewish Film Festival

Executive Director / CEO

EIN 010526374
ME · NTEE A20
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of David Andrusia, Executive Director / CEO ($73,796) against every comparable organization that fit the selection criteria — 274 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

274 organizations qualified on sector, size, and geography 274 within the band form the benchmarked peer set.

Distribution of comparable compensation

$289 total compensation of comparable organizations → $293,733 $73,796
$8,58210th
$23,61625th
$41,778Median
$59,74675th
$75,46490th
$73,796This org · 89th
p10$8,582
p25$23,616
p50$41,778
p75$59,746
p90$75,464
$73,796

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 ME 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
Continuum Arts Collective ME$231,432 Executive Director $30,000 $31,703 2023
Kente Arts Alliance PA$230,244 President $24,000 $25,259 2023
Urban Arts Collective TX$231,684 Producing Executive Director $50,000 $52,785 2023
Arte Institute Inc NY$229,498 President/treasurer $60,000 $55,578 2024
Images A Festival Of The Arts Inc FL$228,794 Executive Director $2,019 $1,944 2024
Parallel Studios Inc NM$228,761 Executive Di $27,720 $31,465 2023
Atlantic Black Box ME$228,481 Executive Di $86,426 $88,713 2024
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $7,545 2023
Ekmeles Inc NY$233,616 President $31,675 $30,207 2023
Voice Of The City IL$228,121 Vp Of Teachi $36,147 $35,489 2025
Mivos Quartet Performing Arts Inc NY$227,496 Key Employee $24,938 $23,782 2023
Jlf Colorado CO$227,467 Executive Dir. $28,296 $27,813 2024
Mannakin Theater And Dance CA$234,670 Ceo Artistic/executive Director $40,000 $35,406 2024
Crested Butte Society Inc CO$234,861 Executive Director $69,592 $68,404 2024
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $75,453 2023
Psymposia Inc DE$235,243 President $20,000 $20,074 2024
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $23,694 2023
Gallery Night Of Pensacola Inc FL$236,039 Director $43,880 $42,256 2024
Partnership Inc AK$236,483 Executive Di $56,040 $56,543 2023
Community Arts & Empowerment CA$236,571 Ceo $48,400 $42,842 2024
Kenosha Common Markets Inc WI$224,761 Executive Dir. $60,000 $64,234 2024
Coronado Junior Arts League CA$224,657 Chair $40,000 $35,406 2024
The Peoples Conservatory CA$224,549 Executive Director $43,732 $44,809 2021
Confluence Gallery And Art Center WA$237,369 Executive Director $30,156 $26,963 2025
701 Center For Contemporary Art SC$237,911 Administrative Director $21,154 $22,039 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME cost of living and 2025 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 ME 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 default89th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted86th

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 (David Andrusia) 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 274 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,796 is reasonable (approximately the 89th 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.