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PeerBasis
Compensation Comparability Determination

Missoula Cultural Council

Executive Director / CEO

EIN 810391373
MT · NTEE A260
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heather Adams, Executive Director / CEO ($78,110) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,394 total compensation of comparable organizations → $97,451 $78,110
$25,27110th
$38,14325th
$51,960Median
$65,80275th
$77,53390th
$78,110This org · 95th
p10$25,271
p25$38,143
p50$51,960
p75$65,802
p90$77,533
$78,110

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

OrganizationStateTotal revenueTotal compSource
Chicago Cultural AllianceIL $374,863$73,808 990
Allied Arts Of Whatcom CountyWA $366,470$68,639 990
Haywood County Arts Council IncNC $382,460$41,477 990
Bossier Arts CouncilLA $357,335$36,634 990
Brooklyn Arts Music AcademyNC $385,194$44,339 990
Eastern Oregon Regional Arts CouncilOR $354,565$36,566 990
Riverside Arts CouncilCA $389,080$78,041 990
Greater Denton Arts Council IncTX $351,567$67,833 990
Central California Art League IncCA $390,680$36,589 990
Arts Council Of Greenwood CountySC $390,723$50,319 990
Newton Cultural Alliance IncMA $391,524$42,913 990
Holland Area Arts CouncilMI $346,762$14,878 990
Monroe Council Of The Arts CorporationFL $395,461$79,916 990
Charleston Artist GuildSC $396,366$43,723 990
Vox Populi IncPA $345,512$56,545 990
Craftnow PhiladelphiaPA $345,464$84,106 990
Kodiak Baranof Productions IncAK $343,839$47,147 990
The Arts Council IncFL $398,339$57,535 990
Iredell Arts Council IncNC $336,389$35,090 990
The Arts Council Of Pendleton IncOR $406,602$46,832 990
Columbus Area Arts Council IncIN $408,144$77,700 990
Bare Hands Gallery IncAL $411,590$52,907 990
Greenwich Arts Council IncCT $328,339$97,451 990
Mclean County Arts CenterIL $424,947$67,490 990
Bayou Regional Arts CouncilLA $316,139$63,962 990

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 MT 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 default95th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted95th

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 (Heather Adams) 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 59 similarly situated organizations (Same NTEE sector (A26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,110 is reasonable (approximately the 95th 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.