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PeerBasis
Compensation Comparability Determination

Downtown Billings Partnership

Executive Director / CEO

EIN 810519223
MT · NTEE S20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Easton, Executive Director / CEO ($33,550) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$550 total compensation of comparable organizations → $224,753 $33,550
$16,33910th
$39,59725th
$61,182Median
$79,42875th
$106,39090th
$33,550This org · 22nd
p10$16,339
p25$39,597
p50$61,182
p75$79,428
p90$106,390
$33,550

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
Diastoavie VA$415,132 Ceo Founder $5,122 $4,776 2022
Leipsic Community Center OH$416,554 Executive Di $31,185 $29,762 2024
Livingston Community Partnership Management Corporation NJ$413,548 Executive Director $77,500 $62,351 2024
Seymour Main Street Inc IN$413,471 Executive Director $49,275 $48,206 2023
Compassion Ministries Of Waco TX$413,125 Executive Director $67,000 $62,175 2023
Adult Care Center Of The Northern VA$412,644 Executive Director $56,073 $50,226 2023
Crown Community Development Corporation Inc IN$418,015 Ceo $133,724 $127,069 2024
Shenango Valley Enterprise Zone PA$418,788 Loan Coordinator $23,045 $21,320 2023
Dineh Cooperatives Incorporated AZ$411,616 Interim President & Ceo (Thru 09/24) $122,805 $106,422 2024
New Birth Community Development CA$411,445 Board President, Executive Director $22,155 $17,748 2023
Star-tec Enterprises Inc FL$410,918 President Ceo $200,000 $164,935 2025
Associated Neighborhood Centers OH$410,835 Executive Director $48,500 $46,288 2024
West Indianapolis Development Corp IN$410,024 Executive Director $114,000 $111,527 2023
Staten Island Urban Center Inc NY$409,827 Ceo & Founder $78,430 $65,747 2023
Main Street Highland Park Inc NJ$420,796 Executive Director $82,550 $66,413 2024
Yazoo County Fair & Civic League Inc MS$422,464 President $32,400 $32,515 2024
One Wake NC$407,238 Executive Director $109,791 $102,221 2024
Plaza Area Council Inc MO$423,461 President $124,583 $118,900 2024
Streets Are For Everyone CA$406,388 Executive Dir. $27,375 $21,300 2024
The Paterson Alliance Inc NJ$424,179 Retiring Executive Director $31,205 $25,105 2024
City Of Good Inc ID$424,455 Executive Director $107,294 $105,885 2023
River And Plains Society Inc MT$424,600 Secretary $20,032 $20,032 2023
Anacostia Trails Heritage Area Inc MD$405,305 Executive Director $84,612 $69,442 2025
Engage Winona MN$404,673 Executive Director $68,000 $60,545 2024
Historic Downtown Millersburg Inc OH$426,715 Executive Director $41,667 $39,767 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 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 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 default22nd
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted83rd

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 (Kathryn Easton) 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 323 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,550 is reasonable (approximately the 22nd 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.