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PeerBasis
Compensation Comparability Determination

Independent Jewish World Cinema Inc

Executive Director / CEO

EIN 364821405
CA · NTEE A23
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Riva Gambert, Executive Director / CEO ($47,500) against every comparable organization that fit the selection criteria — 19 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: Riva Gambert — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,633 total compensation of comparable organizations → $115,189 $47,500
$10,87410th
$18,13025th
$30,955Median
$55,74075th
$79,54890th
$47,500This org · 63rd
p10$10,874
p25$18,130
p50$30,955
p75$55,740
p90$79,548
$47,500

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
Alliance Francaise De La Riviera Californienne Inc CA$213,405 Executive Director $30,901 $30,104 2025
Contra Costa Chinese School CA$221,311 President $25,000 $25,000 2024
United Chinese Learning Center CA$221,680 Principal $51,480 $51,480 2024
Torrance Chinese School CA$186,971 President $15,404 $15,007 2025
Razorcake Gorsky Press Inc CA$184,734 Exec Directo $12,028 $12,383 2023
Irish Outreach San Diego Inc CA$182,111 Executive Director $60,000 $60,000 2024
Italingua Institute CA$246,445 President $78,452 $80,769 2023
Sri Poojalaya Cultural And Community Cen CA$256,325 Ceo $48,000 $48,000 2024
Race Matters Slo County CA$256,465 Executive Director $30,067 $30,955 2023
American Foundation For Tibetan Cultural CA$261,527 Ceo $12,500 $12,500 2024
Shep-ty CA$272,124 Executive Dir. $115,189 $115,189 2024
Tubatulabals Of Kern Valley CA$155,709 Chairman $4,840 $4,840 2024
Organizacion De Tlaxcaltecas Usa Inc CA$150,947 President $40,000 $40,000 2024
King Sejong Institute Center Usa CA$285,247 Cfo $38,004 $39,127 2023
Vanguard Culture CA$288,923 Board President $20,642 $21,252 2023
Cambodia Town Inc CA$290,976 Secretary $4,500 $4,633 2023
Advocates For Indigenous California CA$292,769 Executive Dir. $65,000 $66,920 2023
Balkan Cultural Center CA$301,138 President $22,000 $22,650 2023
Esselen Tribe Of Monterey County CA$316,920 Secretary $76,970 $79,243 2023

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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
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 (Riva Gambert) 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 19 similarly situated organizations (Same NTEE sector (A23) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,500 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.