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PeerBasis
Compensation Comparability Determination

Checkerboard Foundation Inc

Executive Director / CEO

EIN 132988037
NY · NTEE A31Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Edgar Howard, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Edgar Howard — reported title “CHAIRMAN & PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,764 total compensation of comparable organizations → $223,207 $20,000
$17,28310th
$41,90825th
$68,106Median
$98,41175th
$142,97890th
$20,000This org · 13th
p10$17,283
p25$41,908
p50$68,106
p75$98,411
p90$142,978
$20,000

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 NY 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
New Plaza Cinema Inc NY$338,151 General Mgr/ $35,000 $36,034 2023
Cinefemme CA$346,073 Executive Director $170,504 $167,745 2023
Florida Film Institute Inc FL$333,870 President $69,675 $72,435 2024
Julien Dubuque International Film Festival IA$331,397 Executive Director $67,980 $82,372 2024
Tallgrass Film Association KS$330,994 Executive Director $68,725 $82,165 2024
Mendocino Film Festival Inc CA$330,313 Festival Administrator $71,890 $66,927 2025
Bravemaker CA$324,639 President $132,000 $129,864 2023
The Zephyr Theatre MN$357,265 Interim Executive Director $48,000 $52,488 2024
James R Halsey Foundation Of The Arts NJ$323,352 Ceo $60,000 $61,035 2023
Association Of Film Commissioners CA$359,507 Executive Director $120,000 $118,058 2023
Black Girls Film Camp NC$361,259 Executive Dir $41,400 $47,339 2024
Garden State Film Festival NJ$365,589 Executive Director $30,000 $28,878 2025
Southern Oregon Film Society OR$314,913 Executive Director $4,387 $4,392 2025
Field Of Vision Inc NY$313,671 Executive Dir. $223,207 $223,207 2024
International Ocean Film Foundation Inc CA$308,708 Executive Director $76,000 $70,753 2025
Hamptons Take 2 Documentary Film NY$373,762 Pres & Exec Dir $65,000 $65,000 2024
Filmforum Inc CA$303,502 Vice President $18,000 $17,709 2023
Watsonville Film Festival CA$301,726 Executive Dir. $72,000 $68,803 2024
Sun Valley Film Festival Inc ID$379,947 Chairman/ed $42,900 $50,504 2024
Dc Independent Film Festival DC$381,791 Executive Director $40,000 $38,845 2024
Writers Guild Of America East Foundation Inc NY$296,114 Founder And Director $2,800 $2,800 2024
Aitysh Usa CA$386,691 Executive Director $68,000 $66,900 2023
The Kindling Group IL$386,818 Executive Director $88,200 $98,793 2023
The Generations Project Inc NY$288,484 Executive Dir. $68,000 $70,009 2023
Mara Brock Akil's Writers' Colony CA$283,106 Foundation Director $125,000 $119,449 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Edgar Howard) 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 70 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 13th 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.