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PeerBasis
Compensation Comparability Determination

Woods Hole Film Festival Inc

Executive Director / CEO

EIN 043559831
MA · NTEE A31
FY ending 2025-10-31
June 9, 2026

This analysis benchmarks the total compensation of Judith Laster, Executive Director / CEO ($46,731) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Judith Laster — reported title “VICE PRESIDENT/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,294 total compensation of comparable organizations → $104,158 $46,731
$15,32210th
$21,51825th
$39,775Median
$50,25275th
$67,45790th
$46,731This org · 67th
p10$15,322
p25$21,518
p50$39,775
p75$50,252
p90$67,457
$46,731

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 MA 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
Dance Films Association Inc NY$128,646 Executive Director $38,750 $41,178 2023
Miami Short Film Festival Inc FL$131,124 Executive Director $36,000 $39,772 2023
Ccff - Crystal Clear Film Foundation TX$115,902 Treasurer $1,100 $1,294 2023
Opheliasmedia Films Inc GA$111,500 Director $45,950 $52,775 2024
Chicago Film Society IL$143,760 Executive Director $12,999 $14,598 2024
Fairhope Film Festival Inc AL$108,523 Executive Director $16,000 $20,327 2023
Open Eye Pictures Inc CA$147,325 President $105,600 $104,158 2024
Jezebel Productions Inc NY$105,154 Executive Di $22,000 $22,708 2024
Out At The Movies NC$104,603 Executive Director Effective Aug 2024 $13,902 $16,408 2024
Maiden Alley Cinema KY$153,899 Executive Director $19,385 $23,790 2024
Berlin And Beyond Inc CA$96,436 Director $47,000 $47,728 2023
Documentaries Seattle WA$162,200 President $45,000 $46,021 2024
Journeys In Film NM$164,417 Executive Director $32,375 $39,775 2024
Frozen River Film Festival MN$179,789 Executive Director - Past $49,824 $54,786 2025
Film Florida Inc FL$188,257 Executive Di $70,735 $75,904 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default67th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Judith Laster) 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 15 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,731 is reasonable (approximately the 67th 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.