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PeerBasis
Compensation Comparability Determination

First Judicial District Casa-gal Program

Executive Director / CEO

EIN 810523987
MT · NTEE I72
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tammy Heigh, Executive Director / CEO ($54,683) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tammy Heigh — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,631 total compensation of comparable organizations → $106,337 $54,683
$32,99310th
$48,06025th
$56,860Median
$68,78275th
$81,35290th
$54,683This org · 47th
p10$32,993
p25$48,060
p50$56,860
p75$68,782
p90$81,352
$54,683

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
Hero House The Childrens Advocacy GA$248,817 Executive Direc $65,030 $60,659 2024
Family & Children's Council IA$247,648 Executive Director $78,000 $81,570 2023
Sarah's Friends Inc OH$241,243 Executive Di $51,010 $51,602 2023
Safe Harbor A Children's Justice Center WY$256,887 Executive Director $48,591 $48,270 2024
Family Nurturing Center Of Florida FL$259,042 Executive Di $87,307 $78,335 2023
Windham County Safe Place Child Advocacy VT$259,817 Executive Director And Int $76,927 $71,830 2024
Patchworks House Inc OH$236,972 Executive Di $50,000 $49,129 2024
The Vermont Children's Alliance VT$232,894 Executive Director $65,944 $61,575 2024
Warren Washington Care Center NY$232,516 Executive Dir. $57,081 $47,850 2024
Front Range Casa Gal Inc MT$230,891 Executive Director $69,351 $69,351 2024
Casa Of Hill County Texas TX$225,648 Exec Dir 6.2 $36,300 $34,681 2023
Connecticut Center For Nonviolence CT$223,380 Executive Dir. $69,998 $62,684 2023
Heartland Casa NE$222,415 Executive Di $47,000 $45,688 2025
Childrens Advocacy Center Of Guernsey County OH$222,174 Director $50,130 $50,711 2023
Bennington County Association Against VT$221,558 Executive Dir. $59,660 $54,271 2025
Casa Of Houston County Inc GA$218,780 Executive Di $79,590 $76,433 2023
North Star Family Advocacy Center MN$279,355 Executive Dir. $106,000 $97,167 2024
Child Assault Prevention Project Of Washoe County NV$280,285 Executive Director $65,000 $58,886 2025
African Institute For Children Studies AZ$285,614 Executive Director $72,813 $63,288 2025
Prevent Child Abuse Oregon OR$285,797 Executive Dir. $95,708 $82,453 2024
Bold Solutions WA$210,452 Director $41,387 $36,841 2022
Friends Of Western Pa Cares For Kids Inc PA$207,155 Executive Director $48,377 $46,077 2023
Lasalle County Childrens Advocacy Center IL$206,603 Director $57,100 $53,616 2023
Casa Of The 5th Judicial District WY$206,544 Executive Director $71,809 $69,496 2025
The Blue Ribbon Project MD$291,188 Presidednt&director $25,622 $22,879 2023

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 default47th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted45th

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 (Tammy Heigh) 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 55 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,683 is reasonable (approximately the 47th 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.