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PeerBasis
Compensation Comparability Determination

Queens World Film Initiative Inc

Executive Director / CEO

EIN 465631277
NY · NTEE A25
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Don Cato, Executive Director / CEO ($2,880) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Don Cato — reported title “Co-Founder & Artistic 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

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$821 total compensation of comparable organizations → $75,377 $2,880
$2,32910th
$6,35325th
$21,976Median
$46,15575th
$67,85890th
$2,880This org · 13th
p10$2,329
p25$6,353
p50$21,976
p75$46,155
p90$67,858
$2,880

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
Canto Vocal Programs A New York Nonprofit Corporation NY$70,305 Ceo $800 $821 2024
Mag Foundation CA$66,969 President $63,448 $64,073 2023
Fermata Arts Foundation Inc CT$66,300 President $3,248 $3,561 2023
The National Foundation For Musical MN$65,780 President $12,000 $13,867 2023
Culture Encounters VA$64,009 Founderexecutive Director $1,000 $1,096 2024
Memphis Cultural Arts Enrichment TN$75,000 President $60,000 $71,642 2024
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $75,377 2023
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $7,053 2023
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $40,991 2024
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $25,857 2023
Arts With Others CA$51,507 President $30,000 $30,295 2023
Paper Circle OH$89,941 Executive Dir $19,215 $23,801 2023
You Can Live History Inc CO$90,775 President $18,500 $20,150 2024
Unscripted TN$93,402 Executive Director $8,550 $10,209 2024
Highlands Art League Inc FL$95,039 Treasurer $3,720 $4,254 2022
Timeless Gifts IL$102,314 Executive Director $55,200 $61,645 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 2025 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Don Cato) 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 16 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,880 is reasonable (approximately the 13th 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.