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PeerBasis
Compensation Comparability Determination

New Plaza Cinema Inc

Executive Director / CEO

EIN 364905957
NY · NTEE A31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary Palmucci, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gary Palmucci — reported title “GENERAL MGR/”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,713 total compensation of comparable organizations → $216,803 $35,000
$13,35010th
$39,66325th
$65,475Median
$94,47375th
$139,84090th
$35,000This org · 20th
p10$13,350
p25$39,663
p50$65,475
p75$94,473
p90$139,840
$35,000

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
Checkerboard Foundation Inc NY$340,581 Chairman & President $20,000 $19,426 2024
Florida Film Institute Inc FL$333,870 President $69,675 $70,357 2024
Julien Dubuque International Film Festival IA$331,397 Executive Director $67,980 $80,009 2024
Tallgrass Film Association KS$330,994 Executive Director $68,725 $79,807 2024
Mendocino Film Festival Inc CA$330,313 Festival Administrator $71,890 $65,007 2025
Cinefemme CA$346,073 Executive Director $170,504 $162,933 2023
Bravemaker CA$324,639 President $132,000 $126,139 2023
James R Halsey Foundation Of The Arts NJ$323,352 Ceo $60,000 $59,284 2023
The Zephyr Theatre MN$357,265 Interim Executive Director $48,000 $50,982 2024
Association Of Film Commissioners CA$359,507 Executive Director $120,000 $114,671 2023
Black Girls Film Camp NC$361,259 Executive Dir $41,400 $45,981 2024
Southern Oregon Film Society OR$314,913 Executive Director $4,387 $4,266 2025
Field Of Vision Inc NY$313,671 Executive Dir. $223,207 $216,803 2024
Garden State Film Festival NJ$365,589 Executive Director $30,000 $28,049 2025
International Ocean Film Foundation Inc CA$308,708 Executive Director $76,000 $68,724 2025
Filmforum Inc CA$303,502 Vice President $18,000 $17,201 2023
Hamptons Take 2 Documentary Film NY$373,762 Pres & Exec Dir $65,000 $63,135 2024
Watsonville Film Festival CA$301,726 Executive Dir. $72,000 $66,829 2024
Sun Valley Film Festival Inc ID$379,947 Chairman/ed $42,900 $49,055 2024
Writers Guild Of America East Foundation Inc NY$296,114 Founder And Director $2,800 $2,720 2024
Dc Independent Film Festival DC$381,791 Executive Director $40,000 $37,730 2024
Aitysh Usa CA$386,691 Executive Director $68,000 $64,980 2023
The Kindling Group IL$386,818 Executive Director $88,200 $95,959 2023
The Generations Project Inc NY$288,484 Executive Dir. $68,000 $68,000 2023
Mara Brock Akil's Writers' Colony CA$283,106 Foundation Director $125,000 $116,023 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 2023 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 default20th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Gary Palmucci) 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 69 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 20th 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.