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PeerBasis
Compensation Comparability Determination

Light Industry Cinema Projects Ltd

Executive Director / CEO

EIN 263067360
NY · NTEE A25
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Edward Halter, Executive Director / CEO ($30,050) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$170 total compensation of comparable organizations → $152,016 $30,050
$14,84210th
$28,62025th
$49,229Median
$67,93575th
$86,15090th
$30,050This org · 27th
p10$14,842
p25$28,620
p50$49,229
p75$67,935
p90$86,150
$30,050

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
Blackstone Valley Music And Performing Arts Collab MA$226,728 President $17,348 $16,807 2025
Southwest Judges Network CA$228,462 Vice President $1,000 $931 2025
Artworks For Milwaukee Inc WI$224,879 Executive Director $54,615 $63,121 2024
Hamilton-garrett Music And Arts Academy Inc MA$229,235 Executive Director $87,447 $86,962 2024
Turning The Wheel Productions Inc CO$224,442 Facilitatorcoordinator $37,338 $40,791 2023
Chautauqua Regional Youth Ballet NY$223,805 Executive Di $42,482 $43,737 2023
Cincinnati Music & Wellness Coalition OH$230,257 Ceo $50,000 $58,606 2024
Amp Up Arts AL$230,440 Executive Di $16,293 $19,479 2024
Gustavo Dudamel Foundation Inc NY$222,977 Director Of Programs $42,000 $43,241 2023
Los Angeles Theatre Academy Inc CA$231,447 Executive Dir. $20,310 $19,981 2023
North Country Studio Workshops Inc NH$221,522 Exec. Director $20,024 $19,934 2025
Lamb Center For Arts And Healing VA$220,347 Executive Dir. $78,000 $85,806 2023
Extra Mile Student Center WA$218,788 Executive Director $60,000 $61,203 2023
Creative Hearts Inc NY$218,781 Director $33,800 $33,800 2024
B H Foxy Foundation Inc CA$235,814 Chair/executive Director $55,708 $53,234 2024
Scalehouse OR$216,997 Executive Director $20,000 $20,554 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $34,923 2023
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $20,251 2024
Destination Art CA$237,453 Treasurer $4,428 $4,357 2023
Ruckusroots Inc CA$215,420 Executive Director $65,799 $64,735 2023
National Parks Arts Foundation NM$214,695 President $57,500 $68,440 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,560 2025
Michigan Arts Access MI$213,518 Executive Di $46,000 $52,544 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $59,521 2023
Small School Inc NC$212,051 Chairman $102,000 $116,633 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 default27th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted25th

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 (Edward Halter) 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 127 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,050 is reasonable (approximately the 27th 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.