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PeerBasis
Compensation Comparability Determination

Southern Oregon Film Society

Executive Director / CEO

EIN 931281951
OR · NTEE A310
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jim Fredericks, Executive Director / CEO ($4,387) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jim Fredericks — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,762 total compensation of comparable organizations → $222,938 $4,387
$15,17910th
$38,33225th
$65,678Median
$92,02175th
$139,39090th
$4,387This org · 3rd
p10$15,179
p25$38,332
p50$65,678
p75$92,021
p90$139,390
$4,387

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
Field Of Vision Inc NY$313,671 Executive Dir. $223,207 $222,938 2024
International Ocean Film Foundation Inc CA$308,708 Executive Director $76,000 $70,668 2025
James R Halsey Foundation Of The Arts NJ$323,352 Ceo $60,000 $60,962 2023
Bravemaker CA$324,639 President $132,000 $129,708 2023
Filmforum Inc CA$303,502 Vice President $18,000 $17,687 2023
Watsonville Film Festival CA$301,726 Executive Dir. $72,000 $68,720 2024
Mendocino Film Festival Inc CA$330,313 Festival Administrator $71,890 $66,846 2025
Tallgrass Film Association KS$330,994 Executive Director $68,725 $82,065 2024
Julien Dubuque International Film Festival IA$331,397 Executive Director $67,980 $82,273 2024
Writers Guild Of America East Foundation Inc NY$296,114 Founder And Director $2,800 $2,797 2024
Florida Film Institute Inc FL$333,870 President $69,675 $72,347 2024
New Plaza Cinema Inc NY$338,151 General Mgr/ $35,000 $35,990 2023
Checkerboard Foundation Inc NY$340,581 Chairman & President $20,000 $19,976 2024
The Generations Project Inc NY$288,484 Executive Dir. $68,000 $69,924 2023
Cinefemme CA$346,073 Executive Director $170,504 $167,543 2023
Mara Brock Akil's Writers' Colony CA$283,106 Foundation Director $125,000 $119,305 2024
Jewish Partisan Education Foundation CA$282,356 Foundation Mgr. $108,065 $103,142 2024
Witnessing History Education KY$281,798 Director $175,426 $214,474 2023
Professional Development FL$281,728 President $136,576 $141,815 2024
Transgender Film Center Ltd KS$277,574 President/executive Director $11,500 $14,138 2023
Houston Cinema Arts Society TX$274,179 Executive Director $92,943 $102,763 2024
Cinemama CA$273,475 President $7,380 $7,252 2023
The Zephyr Theatre MN$357,265 Interim Executive Director $48,000 $52,424 2024
Association Of Film Commissioners CA$359,507 Executive Director $120,000 $117,916 2023
Black Girls Film Camp NC$361,259 Executive Dir $41,400 $47,282 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2025 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Jim Fredericks) 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 74 similarly situated organizations (Same NTEE sector (A31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,387 is reasonable (approximately the 3rd 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.