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PeerBasis
Compensation Comparability Determination

The Montgomery Academy Foundation

Executive Director / CEO

EIN 431978408
AL · NTEE B11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Mcwilliams, Executive Director / CEO ($19,179) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$392 total compensation of comparable organizations → $237,778 $19,179
$5,47010th
$13,24425th
$26,225Median
$47,23675th
$74,98190th
$19,179This org · 37th
p10$5,470
p25$13,244
p50$26,225
p75$47,236
p90$74,981
$19,179

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 AL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
1910 PropertiesWA $130,590$23,471 990
Caribbean Consolidated SchoolsPR $130,562$38,000 990
Patricia V Damon Scholarship Fund For TheWI $131,539$4,834 990
Shattuck - St Mary's SchoolMN $131,619$13,244 990
Global Campaign For Education-usDC $129,276$90,666 990
Washburn University Charitable Gift FundKS $127,901$47,236 990
Pots Building For The FutureNY $127,704$15,323 990
Extravagant Love ProjectPA $135,234$38,908 990
Central Washington University AlumniWA $126,733$25,626 990
Ah Capital Campaign IncGA $126,583$38,616 990
Ridgeway Community AssociationMN $135,697$392 990
Our House Community InvestmentAR $126,049$11,318 990
Lps Education Foundation IncMI $136,977$38,740 990
Montreat College FoundationNC $137,178$55,558 990
C F Kellogg Est M M Kellogg UnitrustNY $123,733$14,849 990
White Plains Library Foundation IncNY $138,562$60,223 990
Friends And FoundationCA $122,000$40,575 990
Butler FoundationIN $121,511$61,409 990
West Coast ThunderCA $140,749$24,275 990
Bear Valley Usd Education FoundationCA $141,267$39,670 990
Friends Of Soldiers Memorial LibraryME $142,337$13,118 990
Liberty University FoundationVA $118,139$55,034 990
Friends Of Vada At Santa Barbara High SchoolCA $145,475$7,564 990
Cascia Hall FoundationOK $147,933$14,550 990
Ncssm Student & Constituent SupportNC $111,609$52,634 990

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 AL 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 default37th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (John Mcwilliams) 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 73 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,179 is reasonable (approximately the 37th 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). 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.