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PeerBasis
Compensation Comparability Determination

Powderhorn Park Neighborhood Association

Executive Director / CEO

EIN 411409426
MN · NTEE S220
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tabitha Montgomery, Executive Director / CEO ($86,574) against every comparable organization that fit the selection criteria — 1766 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,766 organizations qualified on sector, size, and geography 1,766 within the band form the benchmarked peer set.

Distribution of comparable compensation

$211 total compensation of comparable organizations → $679,777 $86,574
$18,07510th
$46,21225th
$75,134Median
$106,58375th
$148,37890th
$86,574This org · 61st
p10$18,075
p25$46,212
p50$75,134
p75$106,583
p90$148,378
$86,574

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 MN 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
International Association Of IL$388,116 Ceo $102,125 $98,990 2025
West Brighton Community NY$388,047 Executive Di $80,000 $73,160 2024
Vancouvers Downtown Association WA$387,829 Executive Director $90,000 $83,955 2023
Spoon River Partnership For Economic Development IL$387,684 Executive Director $60,408 $58,553 2025
Bison Boosters Club Of Milnor Nd ND$387,613 President $540 $617 2023
The Georgia Association Of Conven- GA$387,454 Executive Di $118,070 $123,694 2023
Vp Community Impact Foundation MO$387,402 Director $139,313 $153,740 2023
West Michigan Hispanic Chamber Of MI$387,399 President & $26,175 $28,150 2023
Illinois Land Title Association IL$387,379 2nd Vice President $1,500 $1,492 2024
Ufoa Realty Holdings Inc NY$388,998 President $9,606 $8,785 2024
Carroll Technology Council Inc MD$389,169 Executive Di $103,428 $100,749 2023
The Biotechnology Incubator At Nymc Inc NY$389,283 President, Ceo & Trustee $268,885 $253,158 2023
Flatland Productions Inc TX$386,794 Vp/secretary $112,800 $117,566 2023
Northeast Texas Economic Development TX$389,637 Executive Director $12,920 $13,080 2024
Greater Lincoln Chamber Foundation NE$386,587 Vp & General Counsel $54,118 $58,907 2024
Ten At The Top SC$389,789 Executive Director $70,300 $74,222 2024
Carrollton Area Convention And GA$389,873 Executive Di $18,162 $18,481 2024
San Antonio Fighting Back Inc TX$389,892 President/di $17,344 $18,076 2023
Building Community Value MI$386,387 Director $100,000 $104,459 2024
Housing Contractors Of California CA$386,344 Dir. Of Risk Mgmt $166,916 $150,174 2023
Gedakina Inc VT$386,304 President, E $93,866 $95,615 2024
Wisconsin Newspaper Association Inc WI$386,248 Executive Director $151,875 $165,262 2023
Minnesota Center For Employee Ownership MN$386,210 Executive Director $69,046 $69,046 2024
Cair California Title Holding Corp CA$390,162 Ceo $9,284 $8,113 2024
International Business As Mission Inc VA$385,960 President $4,500 $4,397 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2024 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 MN 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 default61st
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted52nd

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 (Tabitha 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 1766 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,574 is reasonable (approximately the 61st 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.