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PeerBasis
Compensation Comparability Determination

Elle Foundation

Executive Director / CEO

EIN 263063139
LA · NTEE P20
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Cassandra Montgomery, Executive Director / CEO ($124,200) against every comparable organization that fit the selection criteria — 572 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

572 organizations qualified on sector, size, and geography 572 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $480,698 $124,200
$30,55110th
$57,90225th
$87,633Median
$118,04975th
$150,01290th
$124,200This org · 78th
p10$30,551
p25$57,902
p50$87,633
p75$118,049
p90$150,012
$124,200

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 LA 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
Good Neighbors Inc PA$1,939,153 Executive Di $92,607 $81,462 2024
Challenge Aspen CO$1,936,589 Ceo $165,895 $144,463 2023
Hope Clinic Inc GA$1,935,827 Executive Director $85,000 $77,616 2023
Safe Routes To School National VA$1,932,850 President $33,326 $28,384 2024
Raje-usa Inc NY$1,946,293 Ceo $96,000 $78,781 2023
🔒 567 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default78th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted73rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 572-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.