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PeerBasis
Compensation Comparability Determination

Wyoming-montana Safety Council

Executive Director / CEO

EIN 836006894
WY · NTEE M40Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Leather Munoz, Executive Director / CEO ($78,074) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$148 total compensation of comparable organizations → $126,788 $78,074
$9,15010th
$35,58625th
$54,335Median
$79,89975th
$87,55990th
$78,074This org · 72nd
p10$9,150
p25$35,586
p50$54,335
p75$79,899
p90$87,559
$78,074

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 WY 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
National Center For Urban Operations Inc NY$330,379 Director $55,240 $49,262 2023
Los Gatos Monte Sereno Safe Routes CA$333,345 Executive Dir. $9,000 $7,258 2025
Bikemore Inc MD$300,750 Executive Director $86,000 $77,071 2024
Safe 2 School CA$344,963 Executive Dir. $86,771 $71,823 2024
Tree Care Industry NH$356,090 Past Cfo $29,536 $26,142 2024
Waterfront Education CA$275,021 President $13,513 $11,988 2022
Greenville Area Parkinsons Society SC$271,642 Executive Director $81,000 $81,002 2024
Missing Kid Alert Dba Gateway For Kids MI$370,048 Director $124,469 $126,788 2023
Minnesota Firearms Association MN$376,589 Executive Director $72,000 $70,211 2023
Community Alliance For Teen Safety NH$256,591 Executive Director $38,152 $33,768 2024
The West Central Montana Avalanche MT$253,739 Executive Dir. $71,680 $76,254 2023
Sass Go SC$251,510 President $79,897 $79,899 2024
Arizona Motorcycle Safety And Awareness Foundation AZ$249,733 Executive Director $43,000 $40,812 2023
Tonto Recreation Alliance Inc AZ$246,291 President Executive Director $40,468 $37,307 2024
Volunteer Firemans Association Of Cambria County And Vicinity PA$241,676 President $150 $148 2023
Thinkfirst Foundation IL$395,152 Executive Director $104,454 $98,437 2024
Arklatex Safety Council Inc LA$395,212 Executive Director $50,000 $54,335 2023
Valley Splash Aquatics Inc CA$401,774 Ceo $108,843 $90,093 2024
Bike Utah UT$414,065 Co Exec. Dir $85,373 $83,758 2024
Metropolitan Safety Council Of LA$222,087 President, Director $33,963 $35,849 2024
National Committee On Uniform Traffic Control Devices AZ$218,831 Executive Secretary $87,750 $80,896 2024
Sarpy County Safety Program Corporation NE$418,354 Treasurer $6,000 $6,369 2023
Community911 Training Inc MA$418,434 President & Treasurer $48,166 $42,715 2023
Kauai Sailing Association HI$214,355 Treasurer $40,275 $35,586 2023
National Ohv Insurance & Services WI$446,105 President $66,830 $68,879 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY cost of living and 2025 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 WY 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 default72nd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted68th

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 (Leather Munoz) 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 25 similarly situated organizations (Same NTEE sector (M40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,074 is reasonable (approximately the 72nd 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.