Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Colorado Municipal Judges

Executive Director / CEO

EIN 841345077
CO · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda S Moore, Executive Director / CEO ($18,920) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Linda S Moore — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,320 total compensation of comparable organizations → $155,560 $18,920
$3,40010th
$10,79525th
$16,588Median
$33,91775th
$68,47790th
$18,920This org · 56th
p10$3,400
p25$10,795
p50$16,588
p75$33,917
p90$68,477
$18,920

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 CO 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
Kauffman Fasttrac Inc MO$52,110 Board Member/treasurer $76,422 $84,414 2024
Training Mission Aviation Inc PA$49,195 Secretary $2,983 $3,194 2023
Citizens For Road Safety Texas TX$53,170 President $7,500 $7,824 2024
Mecklenburg Co Bus Edpartnershipinc VA$48,241 Director $16,000 $16,588 2023
Forever International Inc NC$45,550 President $5,100 $5,658 2023
Peace Tax Foundation Inc DC$57,245 Executie Director $17,610 $16,592 2023
Philomath Foundation CA$45,076 President $29,040 $26,924 2023
Agc Oregon Columbia Chapter Foundation OR$58,668 Executive Dir. $21,018 $20,356 2024
Cfi Robotics Nfp IL$42,634 Executive Director $15,754 $16,152 2024
Healing In America CA$42,520 Executive Dir. $24,000 $21,613 2024
Mayor's Scholarship Fund Inc ID$60,237 Executive Di $12,032 $13,004 2025
Albany Fund For Education Inc NY$60,712 Executive Director $32,340 $31,377 2023
Milk And Honey Outreach Ministries Inc FL$61,407 Director $42,600 $42,968 2023
Talent Learning Center Inc NY$39,884 President $12,000 $11,642 2023
Ipc Education Foundation IL$39,047 President $129,837 $133,119 2024
Shine Your Light CA$63,350 President/ceo $14,317 $12,893 2024
The Westbrook Education Foundation MN$63,748 Director $2,390 $2,463 2024
Nacm Scholarship Foundation Inc MD$38,260 President $18,945 $19,017 2023
Maryland School For Jewish Education MD$65,942 President & Secretary $1,390 $1,320 2025
Roland-northern Bridge Company MD$36,312 Director $154,972 $155,560 2023
Center For American Indian Research & SD$69,050 President $13,800 $15,883 2024
Democracy Unlimited CA$70,349 Director/independent Contractor $39,323 $36,457 2023
Minnesota News Media Institute Inc MN$71,376 Executive Director $12,816 $13,207 2024
Cohort Sistas Inc DE$72,436 Executive Director $10,000 $9,948 2025
The Minority Scholars Program MD$72,635 President $3,628 $3,537 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted52nd

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 (Linda S Moore) 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 27 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,920 is reasonable (approximately the 56th 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.