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PeerBasis
Compensation Comparability Determination

Dirt Concern - Southwest Montana

Executive Director / CEO

EIN 812091869
MT · NTEE N01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Josh Fairchilds, Executive Director / CEO ($42,772) against every comparable organization that fit the selection criteria — 803 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

803 organizations qualified on sector, size, and geography 803 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $305,901 $42,772
$2,21110th
$6,61425th
$18,744Median
$40,83975th
$59,49890th
$42,772This org · 77th
p10$2,211
p25$6,614
p50$18,744
p75$40,839
p90$59,498
$42,772

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
Indianola Community Youth Foundation IA$184,734 Executive Dir. $54,727 $52,603 2025
Fort Fitness & Recreation Inc NY$184,542 President $13,660 $11,451 2023
Texas Lightning Youth Soccer Club Inc TX$184,885 Treasurer/secretary $10,000 $9,280 2023
Valley Twisters Gymnastics Club Inc ND$185,028 Director $40,000 $40,722 2023
Lake Hamilton Bible Camp AR$185,282 President $13,000 $13,167 2024
United Soccer Foundation Inc UT$185,431 Administrator $25,833 $24,528 2023
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $43,349 2023
Yakima Valley Grid Kids Association WA$183,483 President $1,000 $831 2023
Spirit Of Columbia Gardens Carousel MT$186,377 Vice President $31,570 $30,664 2024
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $45,852 2024
Amity Regional Aquatic Club Inc CT$186,943 Head Coach $50,962 $43,056 2024
White Rock Lake Conservancy Inc TX$182,378 Director $45,000 $40,561 2024
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $63,726 2024
St Joseph Young Men's Society Inc IN$181,689 General Manager $13,500 $12,829 2024
Midwest Gun Collectors Assn IL$181,686 Treasurer $6,400 $5,669 2024
Instruments 4 Life FL$187,724 Executive Director $65,000 $55,022 2024
Harleysville Soccer Assoc PA$181,571 Exec Directo $25,329 $22,760 2024
Bike Walk Tennessee TN$181,443 Executive Di $35,332 $33,465 2024
Women Leaders Forum Of The Coachella CA$181,428 $10,106 $8,096 2023
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $11,886 2024
Pennsylvania Center For Adapted Sports PA$181,109 Executive Director $80,516 $72,351 2024
Midwestern-united States Swimming NE$180,941 Secretary - Non Voting $28,035 $27,171 2024
High Point Swim Club Inc NC$180,724 Ceo $20,992 $19,545 2024
Grindstone Lake Bible Camp MN$188,628 Executive Director $19,500 $17,875 2023
South Jersey Titans NJ$180,366 Chairman $9,100 $7,537 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 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 default77th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted75th

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 (Josh Fairchilds) 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 803 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,772 is reasonable (approximately the 77th 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.