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PeerBasis
Compensation Comparability Determination

Filmforum Inc

Executive Director / CEO

EIN 510173697
CA · NTEE A31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jheanelle Brown, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,380 total compensation of comparable organizations → $170,504 $18,000
$19,02110th
$45,73425th
$70,926Median
$116,24175th
$152,16590th
$18,000This org · 14th
p10$19,021
p25$45,734
p50$70,926
p75$116,241
p90$152,165
$18,000

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Watsonville Film FestivalCA $301,726$69,934 990
International Ocean Film Foundation IncCA $308,708$71,917 990
Mara Brock Akil's Writers' ColonyCA $283,106$121,414 990
BravemakerCA $324,639$132,000 990
Jewish Partisan Education FoundationCA $282,356$104,965 990
Mendocino Film Festival IncCA $330,313$68,028 990
CinemamaCA $273,475$7,380 990
Mirabel PicturesCA $262,326$56,000 990
CinefemmeCA $346,073$170,504 990
Clarity Educational Productions IncCA $256,270$90,000 990
Screamfest Horror Film FestivalCA $253,413$41,600 990
Association Of Film CommissionersCA $359,507$120,000 990
Hollywood In Pixels IncCA $243,170$8,062 990
Monterey County Film CommissionCA $238,200$92,898 990
Filmmakers UnitedCA $221,196$43,495 990
Aitysh UsaCA $386,691$68,000 990
San Francisco Independent Film FestivalCA $216,359$38,852 990
Black Photographers UnionCA $216,115$16,818 990
San Francisco CinemathequeCA $209,336$74,097 990
Silicon Valley Jewish Film FestivalCA $410,985$166,001 990
Level GroundCA $451,528$52,450 990
Let It Ripple IncCA $454,172$154,406 990

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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted14th

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 (Jheanelle Brown) 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 22 similarly situated organizations (Same NTEE sector (A31) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 14th 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). 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.