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PeerBasis
Compensation Comparability Determination

James R Halsey Foundation Of The Arts

Executive Director / CEO

EIN 831144406
NJ · NTEE A31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph A Halsey, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,734 total compensation of comparable organizations → $219,422 $60,000
$12,09810th
$37,97625th
$65,576Median
$92,01375th
$138,78390th
$60,000This org · 46th
p10$12,098
p25$37,976
p50$65,576
p75$92,013
p90$138,783
$60,000

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 NJ 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
Bravemaker CA$324,639 President $132,000 $127,663 2023
Mendocino Film Festival Inc CA$330,313 Festival Administrator $71,890 $65,793 2025
Tallgrass Film Association KS$330,994 Executive Director $68,725 $80,771 2024
Julien Dubuque International Film Festival IA$331,397 Executive Director $67,980 $80,976 2024
Southern Oregon Film Society OR$314,913 Executive Director $4,387 $4,318 2025
Field Of Vision Inc NY$313,671 Executive Dir. $223,207 $219,422 2024
Florida Film Institute Inc FL$333,870 President $69,675 $71,207 2024
International Ocean Film Foundation Inc CA$308,708 Executive Director $76,000 $69,554 2025
New Plaza Cinema Inc NY$338,151 General Mgr/ $35,000 $35,423 2023
Checkerboard Foundation Inc NY$340,581 Chairman & President $20,000 $19,661 2024
Filmforum Inc CA$303,502 Vice President $18,000 $17,409 2023
Watsonville Film Festival CA$301,726 Executive Dir. $72,000 $67,636 2024
Cinefemme CA$346,073 Executive Director $170,504 $164,901 2023
Writers Guild Of America East Foundation Inc NY$296,114 Founder And Director $2,800 $2,753 2024
The Zephyr Theatre MN$357,265 Interim Executive Director $48,000 $51,598 2024
The Generations Project Inc NY$288,484 Executive Dir. $68,000 $68,822 2023
Association Of Film Commissioners CA$359,507 Executive Director $120,000 $116,057 2023
Black Girls Film Camp NC$361,259 Executive Dir $41,400 $46,537 2024
Mara Brock Akil's Writers' Colony CA$283,106 Foundation Director $125,000 $117,424 2024
Jewish Partisan Education Foundation CA$282,356 Foundation Mgr. $108,065 $101,516 2024
Witnessing History Education KY$281,798 Director $175,426 $211,093 2023
Professional Development FL$281,728 President $136,576 $139,579 2024
Garden State Film Festival NJ$365,589 Executive Director $30,000 $28,388 2025
Transgender Film Center Ltd KS$277,574 President/executive Director $11,500 $13,915 2023
Houston Cinema Arts Society TX$274,179 Executive Director $92,943 $101,143 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2023 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 NJ 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 default46th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted46th

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 (Joseph A Halsey) 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 72 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 46th 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.