Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Maiden Alley Cinema

Executive Director / CEO

EIN 611202971
KY · NTEE A31Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Madding, Executive Director / CEO ($19,385) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecca Madding — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,054 total compensation of comparable organizations → $84,874 $19,385
$9,94610th
$19,38925th
$31,976Median
$37,93475th
$61,36790th
$19,385This org · 27th
p10$9,946
p25$19,389
p50$31,976
p75$37,934
p90$61,367
$19,385

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 KY 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
Open Eye Pictures Inc CA$147,325 President $105,600 $84,874 2024
Documentaries Seattle WA$162,200 President $45,000 $37,500 2024
Chicago Film Society IL$143,760 Executive Director $12,999 $11,895 2024
Journeys In Film NM$164,417 Executive Director $32,375 $32,411 2024
Miami Short Film Festival Inc FL$131,124 Executive Director $36,000 $32,408 2023
Dance Films Association Inc NY$128,646 Executive Director $38,750 $33,555 2023
Frozen River Film Festival MN$179,789 Executive Director - Past $49,824 $44,643 2025
Woods Hole Film Festival Inc MA$127,022 Vice President/treasurer $46,731 $38,079 2025
Film Florida Inc FL$188,257 Executive Di $70,735 $61,850 2024
Washington West International Film Festival VA$191,397 President $27,500 $25,444 2023
Ccff - Crystal Clear Film Foundation TX$115,902 Treasurer $1,100 $1,054 2023
Beloit Intl Film Festival Inc WI$193,867 Executive Director $51,000 $49,576 2024
Opheliasmedia Films Inc GA$111,500 Director $45,950 $43,004 2024
Fairhope Film Festival Inc AL$108,523 Executive Director $16,000 $16,565 2023
Narrative Alchemy OR$200,000 Officer Manager $25,500 $22,042 2024
Cinestudio Inc CT$200,722 Executive Dir. $76,443 $68,683 2023
Jezebel Productions Inc NY$105,154 Executive Di $22,000 $18,504 2024
Out At The Movies NC$104,603 Executive Director Effective Aug 2024 $13,902 $13,370 2024
Worldwide Documentaries Inc NY$204,492 President $30,000 $25,978 2023
Artrageous IN$206,973 President $32,400 $31,803 2024
San Francisco Cinematheque CA$209,336 Exec. Dir./dir. $76,286 $61,313 2024
The New American Cinema Group Inc NY$212,460 Executive Director $34,849 $30,176 2023
Black Photographers Union CA$216,115 President $9,500 $7,861 2023
San Francisco Independent Film Festival CA$216,359 Director $40,000 $32,149 2024
The Lighthouse International Film NY$216,662 Director $8,000 $6,729 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default27th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Rebecca Madding) 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 30 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,385 is reasonable (approximately the 27th 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.