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PeerBasis
Compensation Comparability Determination

12tribe Films Foundation

Executive Director / CEO

EIN 208683997
NY · NTEE B12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Avi Abelow, Executive Director / CEO ($13,771) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Avi Abelow — reported title “Board Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,126 total compensation of comparable organizations → $223,713 $13,771
$21,50210th
$33,90925th
$59,090Median
$90,73975th
$128,31190th
$13,771This org · 7th
p10$21,502
p25$33,909
p50$59,090
p75$90,739
p90$128,311
$13,771

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
Philadelphia Robotics Coalition Inc PA$418,401 Executive Director $80,000 $88,287 2024
District 51 Foundation CO$418,802 Executive Di $20,558 $22,459 2023
Edina Give And Go MN$421,928 Executive Di $52,050 $55,449 2025
Cuny School Of Labor And Urban Studies NY$412,275 Executive Director (To Dec '23) $38,553 $38,553 2024
Honored Foundation DC$424,358 Executive Director - Term End 10/2024 $140,569 $136,509 2024
Rising Act Films Inc GA$426,726 President $104,000 $115,723 2024
Helena Education Foundation MT$407,493 Executive Director $80,640 $99,037 2023
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $42,622 2024
Fillmore Community Auction MN$432,357 President $1,000 $1,126 2023
Colorado School Finance Project Inc CO$434,220 Executive Director $128,414 $132,753 2025
Butte County Office Of Education CA$400,115 Trustee $37,846 $37,234 2023
Howard Co Public Schools Education Fndn MD$399,896 Executive Director $67,250 $71,633 2023
Quincy Catholic Elementary Schools IL$443,476 Executive Di $72,800 $79,204 2024
Kalamazoo Experiential Learning MI$392,689 President & $51,731 $59,090 2024
Erats Thiel Building Company MN$391,746 Treasurer $66,725 $72,964 2024
Vbr Research And Education VT$445,559 Ed Vt Talent Pipeline $41,981 $46,761 2024
Middle School Of The Arts Foundation FL$390,429 Executive Director $116,403 $117,895 2025
Angels Touch Inc GA$389,933 President $30,000 $34,367 2023
Saint Sebastian Project Inc CA$447,196 Executive Director $27,000 $25,801 2024
Foundation For Vision Rehabilitation NY$389,030 President & Ceo $52,008 $50,667 2025
Mcneil Band Boosters TX$388,412 Treasurer $7,793 $8,404 2025
Methacton Education Foundation PA$387,676 Executive Director $36,611 $41,597 2023
Developmental Educational Services PA$449,301 Executive Director $10,528 $11,619 2024
Wakiya Foundation Inc VA$450,050 President $27,500 $31,493 2022
Dr Alvin R Calman Professorship NJ$384,807 Trustee $79,602 $78,652 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted5th

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 (Avi Abelow) 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 87 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,771 is reasonable (approximately the 7th 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.