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PeerBasis
Compensation Comparability Determination

Open Eye Pictures Inc

Executive Director / CEO

EIN 320154227
CA · NTEE A31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Abrahams, Executive Director / CEO ($105,600) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,311 total compensation of comparable organizations → $85,455 $105,600
$11,78910th
$23,02225th
$39,569Median
$47,37775th
$70,44490th
$105,600This org · 100th
p10$11,789
p25$23,022
p50$39,569
p75$47,377
p90$70,444
$105,600

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 CA 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
Chicago Film Society IL$143,760 Executive Director $12,999 $14,800 2024
Maiden Alley Cinema KY$153,899 Executive Director $19,385 $24,119 2024
Documentaries Seattle WA$162,200 President $45,000 $46,657 2024
Miami Short Film Festival Inc FL$131,124 Executive Director $36,000 $40,322 2023
Journeys In Film NM$164,417 Executive Director $32,375 $40,325 2024
Dance Films Association Inc NY$128,646 Executive Director $38,750 $41,749 2023
Woods Hole Film Festival Inc MA$127,022 Vice President/treasurer $46,731 $47,377 2025
Ccff - Crystal Clear Film Foundation TX$115,902 Treasurer $1,100 $1,311 2023
Frozen River Film Festival MN$179,789 Executive Director - Past $49,824 $55,545 2025
Opheliasmedia Films Inc GA$111,500 Director $45,950 $53,505 2024
Fairhope Film Festival Inc AL$108,523 Executive Director $16,000 $20,610 2023
Film Florida Inc FL$188,257 Executive Di $70,735 $76,954 2024
Jezebel Productions Inc NY$105,154 Executive Di $22,000 $23,022 2024
Out At The Movies NC$104,603 Executive Director Effective Aug 2024 $13,902 $16,635 2024
Washington West International Film Festival VA$191,397 President $27,500 $31,658 2023
Beloit Intl Film Festival Inc WI$193,867 Executive Director $51,000 $61,682 2024
Narrative Alchemy OR$200,000 Officer Manager $25,500 $27,424 2024
Cinestudio Inc CT$200,722 Executive Dir. $76,443 $85,455 2023
Worldwide Documentaries Inc NY$204,492 President $30,000 $32,321 2023
Artrageous IN$206,973 President $32,400 $39,569 2024
San Francisco Cinematheque CA$209,336 Exec. Dir./dir. $76,286 $76,286 2024
The New American Cinema Group Inc NY$212,460 Executive Director $34,849 $37,545 2023
Black Photographers Union CA$216,115 President $9,500 $9,781 2023
San Francisco Independent Film Festival CA$216,359 Director $40,000 $40,000 2024
The Lighthouse International Film NY$216,662 Director $8,000 $8,372 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Andrew Abrahams) 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 25 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $105,600 is reasonable (approximately the 100th 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.