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PeerBasis
Compensation Comparability Determination

Narrative Alchemy

Executive Director / CEO

EIN 813442597
OR · NTEE A31
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Debra Simon, Executive Director / CEO ($25,500) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Debra Simon — reported title “Officer Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,716 total compensation of comparable organizations → $208,946 $25,500
$8,17710th
$27,10725th
$42,511Median
$80,68775th
$100,37390th
$25,500This org · 23rd
p10$8,177
p25$27,107
p50$42,511
p75$80,687
p90$100,373
$25,500

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 OR 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
Cinestudio Inc CT$200,722 Executive Dir. $76,443 $79,460 2023
Worldwide Documentaries Inc NY$204,492 President $30,000 $30,054 2023
Beloit Intl Film Festival Inc WI$193,867 Executive Director $51,000 $57,354 2024
Artrageous IN$206,973 President $32,400 $36,793 2024
Washington West International Film Festival VA$191,397 President $27,500 $29,437 2023
San Francisco Cinematheque CA$209,336 Exec. Dir./dir. $76,286 $70,934 2024
Film Florida Inc FL$188,257 Executive Di $70,735 $71,555 2024
The New American Cinema Group Inc NY$212,460 Executive Director $34,849 $34,911 2023
Black Photographers Union CA$216,115 President $9,500 $9,095 2023
San Francisco Independent Film Festival CA$216,359 Director $40,000 $37,194 2024
The Lighthouse International Film NY$216,662 Director $8,000 $7,784 2024
Frozen River Film Festival MN$179,789 Executive Director - Past $49,824 $51,648 2025
Filmmakers United CA$221,196 President $44,780 $41,638 2024
Appian Media Resources Inc IN$225,777 President/se $22,291 $26,060 2023
Mezcla Media Collective Ltd IL$225,813 Executive Dir. $38,400 $40,652 2024
Hasan History Arts And Science Action VA$227,178 Co-president $11,000 $11,775 2023
Reel Earth Films AZ$230,403 Executive Director $26,143 $27,873 2023
Journeys In Film NM$164,417 Executive Director $32,375 $37,496 2024
Capital City Film Festival MI$237,471 Executive Di $1,500 $1,716 2023
Documentaries Seattle WA$162,200 President $45,000 $43,384 2024
Monterey County Film Commission CA$238,200 Film Commissioner $92,898 $88,932 2023
National Center For Jewish Film Inc MA$242,373 Co Director $95,000 $94,642 2023
Hollywood In Pixels Inc CA$243,170 President/chair $8,300 $7,718 2024
Maiden Alley Cinema KY$153,899 Executive Director $19,385 $22,427 2024
Myth Media OR$247,747 Executive Dir $28,182 $27,456 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default23rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted23rd

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 (Debra Simon) 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 44 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,500 is reasonable (approximately the 23rd 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.