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PeerBasis
Compensation Comparability Determination

Montana Post Secondary Educational

Executive Director / CEO

EIN 810458218
MT · NTEE N41Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Leary, Executive Director / CEO ($87,987) against every comparable organization that fit the selection criteria — 1138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

1,138 organizations qualified on sector, size, and geography 1,138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $314,937 $87,987
$2,51210th
$8,34525th
$23,161Median
$48,65475th
$68,94790th
$87,987This org · 97th
p10$2,512
p25$8,345
p50$23,161
p75$48,654
p90$68,947
$87,987

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Community Building Partners Inc ID$246,827 Executive Director $67,000 $66,120 2024
Charleston Moves SC$246,828 Executive Di $95,841 $95,496 2023
Mason County Library Board WV$246,749 Bookkeeper $28,080 $27,478 2025
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $69,399 2024
Louisville Third Century Inc KY$246,737 President $82,054 $84,198 2023
Madison Baseball Association MN$246,682 President $5,000 $4,719 2023
Cottagewood Community Foundation MN$247,000 Exec Direc,s $54,662 $50,107 2024
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,235 2024
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $34,460 2024
Montana Skatepark Association MT$246,471 President $7,500 $7,722 2023
Minnesota Fury MN$247,220 Owner $38,200 $35,017 2024
Woodstock Ski Runners VT$247,318 Program Director $41,600 $38,844 2024
Agawam Revolver Club Inc MA$246,239 Clerk $1,500 $1,287 2023
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $15,535 2023
Lakes Region Tennis Association NH$245,850 Executive Di $48,807 $43,043 2023
Grand Rapids Whitewater Inc MI$247,817 President/ce $185,120 $182,495 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $78,646 2024
Pittsford Community Lacrosse Inc NY$245,725 Board Member $6,500 $5,308 2025
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $191 2025
Adaptive Sports For Kids Inc TX$245,528 Executive Director $12,100 $11,560 2023
Shelby Christian School NC$248,107 Member And Camp Director $32,676 $32,247 2023
Slavish Citizens Club Lilly Pa PA$248,138 President $803 $765 2023
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $5,286 2025
Soccer Kids Of America CA$245,458 Ceo $87,000 $69,693 2024
Abs Park MT$248,188 Vice President $8,000 $8,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 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 default97th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted96th
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 (Amy Leary) 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 1138 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,987 is reasonable (approximately the 97th 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.