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PeerBasis
Compensation Comparability Determination

Three Generations Inc

Executive Director / CEO

EIN 208688513
NY · NTEE A31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jane Wells, Executive Director / CEO ($67,409) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,800 total compensation of comparable organizations → $223,207 $67,409
$25,32710th
$51,79125th
$72,435Median
$111,02975th
$151,09190th
$67,409This org · 42nd
p10$25,327
p25$51,791
p50$72,435
p75$111,029
p90$151,091
$67,409

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
Port Townsend Film Institute WA$412,527 Executive Dir. $83,500 $82,731 2024
Silicon Valley Jewish Film Festival CA$410,985 Executive Director $166,001 $163,315 2023
Friends Of The Garden Theater MI$420,656 Executive Di $78,405 $89,558 2024
Schoolyard Films Inc FL$420,840 Executive Director $120,000 $124,754 2024
Athol-orange Community Television Inc MA$423,553 Executive Director $79,940 $81,845 2023
Visart Inc NC$400,703 Executive Director $39,224 $44,851 2024
Dallas Film Society Inc TX$432,873 Chief Executive Officer & Board Member $33,333 $37,990 2023
Docs In Progress Inc MD$434,981 Ceo $38,785 $40,128 2024
Boston Jewish Film Inc MA$436,434 Executive Director $107,031 $106,437 2024
Transformative Culture Project Inc MA$436,564 Executive Director $82,503 $79,930 2025
The Kindling Group IL$386,818 Executive Director $88,200 $98,793 2023
Aitysh Usa CA$386,691 Executive Director $68,000 $66,900 2023
Giant Screen Cinema Association NC$444,229 Executive Director $140,492 $160,648 2024
Dc Independent Film Festival DC$381,791 Executive Director $40,000 $38,845 2024
Sun Valley Film Festival Inc ID$379,947 Chairman/ed $42,900 $50,504 2024
Phoenix Film Foundation AZ$450,731 Non-voting Exec. Director $60,740 $64,645 2024
Level Ground CA$451,528 Co-director $53,999 $51,601 2024
Okeefe Educational Media MS$452,634 Executive Director $72,800 $92,378 2023
Let It Ripple Inc CA$454,172 President $158,967 $151,908 2024
Hamptons Take 2 Documentary Film NY$373,762 Pres & Exec Dir $65,000 $65,000 2024
The Current Media Inc LA$457,162 Director $54,583 $66,513 2024
Garden State Film Festival NJ$365,589 Executive Director $30,000 $28,878 2025
Pretty Human Inc CO$464,234 President $184,500 $195,781 2024
Rocky Mountain Womens Film Institute CO$465,519 Executive Director $84,000 $86,839 2025
Black Girls Film Camp NC$361,259 Executive Dir $41,400 $47,339 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted42nd

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 (Jane Wells) 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 67 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,409 is reasonable (approximately the 42nd 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.