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PeerBasis
Compensation Comparability Determination

Frozen River Film Festival

Executive Director / CEO

EIN 473831228
MN · NTEE A31
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Eileen Moeller, Executive Director / CEO ($49,824) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Eileen Moeller — reported title “EXECUTIVE DIRECTOR - PAST”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,656 total compensation of comparable organizations → $125,684 $49,824
$10,58310th
$26,58725th
$37,934Median
$56,55675th
$83,91990th
$49,824This org · 66th
p10$10,583
p25$26,587
p50$37,934
p75$56,556
p90$83,919
$49,824

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 MN 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
Film Florida Inc FL$188,257 Executive Di $70,735 $69,029 2024
Washington West International Film Festival VA$191,397 President $27,500 $28,397 2023
Beloit Intl Film Festival Inc WI$193,867 Executive Director $51,000 $55,329 2024
Journeys In Film NM$164,417 Executive Director $32,375 $36,173 2024
Documentaries Seattle WA$162,200 President $45,000 $41,853 2024
Narrative Alchemy OR$200,000 Officer Manager $25,500 $24,600 2024
Cinestudio Inc CT$200,722 Executive Dir. $76,443 $76,654 2023
Worldwide Documentaries Inc NY$204,492 President $30,000 $28,992 2023
Maiden Alley Cinema KY$153,899 Executive Director $19,385 $21,635 2024
Artrageous IN$206,973 President $32,400 $35,493 2024
San Francisco Cinematheque CA$209,336 Exec. Dir./dir. $76,286 $68,429 2024
Open Eye Pictures Inc CA$147,325 President $105,600 $94,724 2024
The New American Cinema Group Inc NY$212,460 Executive Director $34,849 $33,679 2023
Chicago Film Society IL$143,760 Executive Director $12,999 $13,276 2024
Black Photographers Union CA$216,115 President $9,500 $8,773 2023
San Francisco Independent Film Festival CA$216,359 Director $40,000 $35,880 2024
The Lighthouse International Film NY$216,662 Director $8,000 $7,510 2024
Filmmakers United CA$221,196 President $44,780 $40,168 2024
Appian Media Resources Inc IN$225,777 President/se $22,291 $25,141 2023
Mezcla Media Collective Ltd IL$225,813 Executive Dir. $38,400 $39,217 2024
Hasan History Arts And Science Action VA$227,178 Co-president $11,000 $11,359 2023
Miami Short Film Festival Inc FL$131,124 Executive Director $36,000 $36,169 2023
Reel Earth Films AZ$230,403 Executive Director $26,143 $26,889 2023
Dance Films Association Inc NY$128,646 Executive Director $38,750 $37,449 2023
Woods Hole Film Festival Inc MA$127,022 Vice President/treasurer $46,731 $42,498 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default66th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted66th

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 (Eileen Moeller) 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 38 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,824 is reasonable (approximately the 66th 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.