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PeerBasis
Compensation Comparability Determination

The Lighthouse International Film

Executive Director / CEO

EIN 800349711
NY · NTEE A31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Rooney, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christine Rooney — reported title “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

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,764 total compensation of comparable organizations → $223,207 $8,000
$9,20510th
$28,32325th
$52,535Median
$85,44575th
$120,49190th
$8,000This org · 10th
p10$9,205
p25$28,323
p50$52,535
p75$85,445
p90$120,491
$8,000

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
San Francisco Independent Film Festival CA$216,359 Director $40,000 $38,224 2024
Black Photographers Union CA$216,115 President $9,500 $9,347 2023
The New American Cinema Group Inc NY$212,460 Executive Director $34,849 $35,878 2023
Filmmakers United CA$221,196 President $44,780 $42,792 2024
San Francisco Cinematheque CA$209,336 Exec. Dir./dir. $76,286 $72,899 2024
Appian Media Resources Inc IN$225,777 President/se $22,291 $26,782 2023
Mezcla Media Collective Ltd IL$225,813 Executive Dir. $38,400 $41,778 2024
Artrageous IN$206,973 President $32,400 $37,812 2024
Hasan History Arts And Science Action VA$227,178 Co-president $11,000 $12,101 2023
Worldwide Documentaries Inc NY$204,492 President $30,000 $30,886 2023
Reel Earth Films AZ$230,403 Executive Director $26,143 $28,645 2023
Cinestudio Inc CT$200,722 Executive Dir. $76,443 $81,661 2023
Narrative Alchemy OR$200,000 Officer Manager $25,500 $26,206 2024
Capital City Film Festival MI$237,471 Executive Di $1,500 $1,764 2023
Monterey County Film Commission CA$238,200 Film Commissioner $92,898 $91,395 2023
Beloit Intl Film Festival Inc WI$193,867 Executive Director $51,000 $58,943 2024
Washington West International Film Festival VA$191,397 President $27,500 $30,252 2023
National Center For Jewish Film Inc MA$242,373 Co Director $95,000 $97,264 2023
Hollywood In Pixels Inc CA$243,170 President/chair $8,300 $7,931 2024
Film Florida Inc FL$188,257 Executive Di $70,735 $73,537 2024
Myth Media OR$247,747 Executive Dir $28,182 $28,216 2025
Women Photographers International Archive Inc FL$248,525 President $50,010 $51,991 2024
Make Your Mark Media Inc MD$251,060 Employee $125,700 $133,893 2023
Cinema Tropical Inc NY$252,198 Dir/officer $89,000 $86,706 2025
Screamfest Horror Film Festival CA$253,413 Co-director $41,600 $40,927 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default10th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted10th

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 (Christine Rooney) 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 50 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 10th 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.