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PeerBasis
Compensation Comparability Determination

Linton Incorporated

Executive Director / CEO

EIN 311401052
OH · NTEE A60Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Julie Montgomery, Executive Director / CEO ($65,291) against every comparable organization that fit the selection criteria — 140 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

140 organizations qualified on sector, size, and geography 140 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $116,663 $65,291
$13,07010th
$26,27125th
$45,579Median
$58,44675th
$81,50090th
$65,291This org · 81st
p10$13,070
p25$26,271
p50$45,579
p75$58,446
p90$81,500
$65,291

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 OH 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
Gilmer Arts & Heritage Association GA$406,349 Excutive Director $48,000 $44,261 2024
Riverside Arts Center Foundation Inc MI$405,796 Executive Dir. $88,580 $83,847 2024
Child Hope International CA$410,405 Executive Director $94,738 $75,022 2024
Luminary Arts Corporation CA$410,560 President $60,331 $47,775 2024
Hot House West UT$402,831 Executive Di $22,936 $21,528 2024
Music Export Memphis TN$412,991 Executive Director. $90,857 $87,582 2024
Beaches Fine Arts Series Inc FL$401,211 Executive Di $81,764 $68,625 2025
Mondo Bizarro Productions LA$414,694 Executive Director $7,000 $7,277 2023
Theater Reaching Young People & Schools MO$417,834 Executive Artistic Director $45,000 $43,709 2024
Golden Gate Symphony Orchestra CA$396,157 Music Direcotr $35,730 $27,564 2025
New York Mills Arts Retreat MN$395,859 Exec Directo $46,833 $43,692 2023
Cherry Orchard Festival Foundation Corp NY$418,930 Chairman $109,334 $93,279 2023
Celebration Arts CA$392,684 Executive Director $32,083 $25,406 2024
Steel River Playhouse Inc PA$392,567 Artistic Dir $25,000 $23,538 2023
Roshni CO$423,743 Executive/artistic Director $99,000 $87,056 2024
Conundrum Theatre Company Inc CA$424,860 Executive Direc $88,720 $70,256 2024
No Surf House OH$389,127 President $22,000 $21,369 2024
The Gilbert Theater Inc NC$388,639 Artistic Director $24,000 $22,741 2024
Katia And Company Inc CA$427,041 President $1,800 $1,467 2023
Del Sol Performing Arts CA$386,620 Assistant Se $42,815 $34,906 2023
Yaa Samar Dance Theatre NY$386,500 Executive Director $52,400 $43,423 2024
Portland Taiko OR$430,188 Board Member $1,025 $873 2024
Urban Music Theatre Inc IN$430,269 Executive Director/vice Chairman $40,000 $38,683 2024
Cincinnati Children's Choir OH$431,289 Executive Director $44,425 $42,038 2025
Young Dance Inc MN$381,260 Executive Director $34,840 $32,503 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default81st
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted80th

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 (Julie 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 140 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,291 is reasonable (approximately the 81st 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.