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PeerBasis
Compensation Comparability Determination

The Gardens Edge Inc

Executive Director / CEO

EIN 260645372
NM · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Montgomery, Executive Director / CEO ($14,400) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $251,360 $14,400
$8,96210th
$20,67225th
$39,026Median
$63,44375th
$81,29090th
$14,400This org · 18th
p10$8,962
p25$20,672
p50$39,026
p75$63,443
p90$81,290
$14,400

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 NM 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
Challenger Learning Center Of NY$155,858 Executive Di $25,090 $20,474 2024
Microfinance Opportunities MA$156,708 Executive Director $1,000 $835 2023
Hawaii Restaurant Association Educational Foundation HI$150,849 Executive Director $25,885 $20,929 2024
Military Intelligence Corps Association Inc AZ$150,680 Director Of Finance $34,131 $30,519 2023
School For Esoteric Studies Inc NC$150,630 Executive Director $30,090 $28,078 2024
Satvatove Institute Inc FL$158,205 Executive Di $83,160 $72,634 2023
Creative Adventuresinc MD$158,252 Creative Director $70,000 $59,101 2024
The Nourishment Projects Nfp IL$158,876 President $90,000 $82,265 2023
Developing Radio Partners Inc DC$147,429 President & Ceo $70,000 $57,112 2023
Pacific Rim Education Foundation Inc HI$146,806 Director And Secretary $39,463 $31,907 2024
Beavercreek Freedom Academy OH$144,948 Board Member $15,786 $15,099 2024
Epoch Public Media Seattle WA$164,046 President $4,779 $3,864 2024
Arts Align All Inc WI$164,616 President $40,838 $38,516 2024
The Spark Inc KS$164,994 Executive Director $64,231 $64,516 2023
Delaware Careplan Inc DE$166,166 Executive Director $15,149 $13,395 2024
Fiberglass Reinforced Plastics MA$141,886 Executive Director & Presi $65,000 $54,307 2023
Cliquepoint Data Foundation OH$141,860 Executive Director $36,750 $35,152 2024
Sc Ag-in-the-classroom Fund SC$167,533 President $72,480 $68,286 2024
Century Association Archives Foundation NY$140,365 Executive Director $89,395 $72,950 2024
Teach For Ethiopia Inc VA$140,294 President $81,166 $72,864 2023
Fem Empowerment Movement CA$168,811 Secretary $104,168 $81,231 2024
The Harry L Dougherty And Sakae K CA$138,680 Executive Dir. $9,827 $7,890 2023
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $39,026 2023
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $13,675 2025
Education In Dance And NJ$170,931 Vice President $191,743 $154,603 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default18th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted15th

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 (Sara Montgomery) 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 159 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,400 is reasonable (approximately the 18th 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.