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PeerBasis
Compensation Comparability Determination

Julien Dubuque International Film Festival

Executive Director / CEO

EIN 264261800
IA · NTEE A31
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Gorrell, Executive Director / CEO ($67,980) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Gorrell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,455 total compensation of comparable organizations → $184,208 $67,980
$11,68210th
$32,58725th
$55,211Median
$78,25475th
$117,17890th
$67,980This org · 63rd
p10$11,682
p25$32,587
p50$55,211
p75$78,254
p90$117,178
$67,980

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 IA 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
Tallgrass Film Association KS$330,994 Executive Director $68,725 $67,809 2024
Mendocino Film Festival Inc CA$330,313 Festival Administrator $71,890 $55,233 2025
Florida Film Institute Inc FL$333,870 President $69,675 $59,779 2024
New Plaza Cinema Inc NY$338,151 General Mgr/ $35,000 $29,738 2023
Bravemaker CA$324,639 President $132,000 $107,174 2023
James R Halsey Foundation Of The Arts NJ$323,352 Ceo $60,000 $50,371 2023
Checkerboard Foundation Inc NY$340,581 Chairman & President $20,000 $16,506 2024
Cinefemme CA$346,073 Executive Director $170,504 $138,437 2023
Southern Oregon Film Society OR$314,913 Executive Director $4,387 $3,625 2025
Field Of Vision Inc NY$313,671 Executive Dir. $223,207 $184,208 2024
International Ocean Film Foundation Inc CA$308,708 Executive Director $76,000 $58,391 2025
The Zephyr Theatre MN$357,265 Interim Executive Director $48,000 $43,317 2024
Filmforum Inc CA$303,502 Vice President $18,000 $14,615 2023
Association Of Film Commissioners CA$359,507 Executive Director $120,000 $97,431 2023
Watsonville Film Festival CA$301,726 Executive Dir. $72,000 $56,782 2024
Black Girls Film Camp NC$361,259 Executive Dir $41,400 $39,068 2024
Garden State Film Festival NJ$365,589 Executive Director $30,000 $23,832 2025
Writers Guild Of America East Foundation Inc NY$296,114 Founder And Director $2,800 $2,311 2024
Hamptons Take 2 Documentary Film NY$373,762 Pres & Exec Dir $65,000 $53,643 2024
The Generations Project Inc NY$288,484 Executive Dir. $68,000 $57,777 2023
Mara Brock Akil's Writers' Colony CA$283,106 Foundation Director $125,000 $98,579 2024
Sun Valley Film Festival Inc ID$379,947 Chairman/ed $42,900 $41,680 2024
Jewish Partisan Education Foundation CA$282,356 Foundation Mgr. $108,065 $85,224 2024
Witnessing History Education KY$281,798 Director $175,426 $177,215 2023
Professional Development FL$281,728 President $136,576 $117,178 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default63rd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Susan Gorrell) 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 71 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,980 is reasonable (approximately the 63rd 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.