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PeerBasis
Compensation Comparability Determination

Miami Short Film Festival Inc

Executive Director / CEO

EIN 203202047
FL · NTEE A31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Vela, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,171 total compensation of comparable organizations → $94,281 $36,000
$14,19610th
$20,55525th
$37,273Median
$47,77175th
$60,52590th
$36,000This org · 41st
p10$14,196
p25$20,555
p50$37,273
p75$47,771
p90$60,525
$36,000

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 FL 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 $37,273 2023
Woods Hole Film Festival Inc MA$127,022 Vice President/treasurer $46,731 $42,299 2025
Chicago Film Society IL$143,760 Executive Director $12,999 $13,213 2024
Ccff - Crystal Clear Film Foundation TX$115,902 Treasurer $1,100 $1,171 2023
Open Eye Pictures Inc CA$147,325 President $105,600 $94,281 2024
Opheliasmedia Films Inc GA$111,500 Director $45,950 $47,771 2024
Fairhope Film Festival Inc AL$108,523 Executive Director $16,000 $18,400 2023
Maiden Alley Cinema KY$153,899 Executive Director $19,385 $21,534 2024
Jezebel Productions Inc NY$105,154 Executive Di $22,000 $20,555 2024
Out At The Movies NC$104,603 Executive Director Effective Aug 2024 $13,902 $14,852 2024
Documentaries Seattle WA$162,200 President $45,000 $41,656 2024
Journeys In Film NM$164,417 Executive Director $32,375 $36,003 2024
Berlin And Beyond Inc CA$96,436 Director $47,000 $43,202 2023
Frozen River Film Festival MN$179,789 Executive Director - Past $49,824 $49,591 2025
Film Florida Inc FL$188,257 Executive Di $70,735 $68,706 2024
Washington West International Film Festival VA$191,397 President $27,500 $28,265 2023
Beloit Intl Film Festival Inc WI$193,867 Executive Director $51,000 $55,071 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default41st
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted41st

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 (William Vela) 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 17 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 41st 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.