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PeerBasis
Compensation Comparability Determination

Children's Museum Of Montana

Executive Director / CEO

EIN 841370101
MT · NTEE A520
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sherrie Neff, Executive Director / CEO ($54,827) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,157 total compensation of comparable organizations → $89,570 $54,827
$23,22610th
$35,93625th
$53,585Median
$64,57275th
$75,26190th
$54,827This org · 53rd
p10$23,226
p25$35,936
p50$53,585
p75$64,572
p90$75,261
$54,827

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
Children's Museum Of Findlay OH$394,125 Executive Di $54,300 $51,823 2024
Amelia Park Children's Museum Inc MA$402,328 Executive Director $14,306 $11,926 2023
Flip Museum Inc OR$405,336 Executive Director $66,667 $54,348 2025
Playzeum Yuba-sutter CA$377,489 Executive Dir. $99,959 $75,772 2025
Raven Hill Discovery Center MI$360,028 Executive Dir. $24,923 $23,180 2024
San Luis Obispo Children's Museum CA$432,411 Executive Dir. $111,814 $89,570 2023
Wonderfeet Kids Museum Inc VT$441,108 Executive Di $47,500 $44,353 2023
Hands On Childrens Museum Inc FL$345,304 Director $11,000 $9,586 2023
Aha A Hands On Adventure OH$344,152 Executive Di $55,000 $52,491 2024
Children's Museum Of Jacksonville NC$444,436 Executive Director $65,539 $61,021 2024
Scioto County Childrens Museum Inc OH$339,664 Director $67,472 $64,394 2024
Children's Discovery Museum Of Cape Cod Inc MA$447,408 Exec Director $87,032 $70,472 2024
Kids Discovery Factory Inc IN$337,260 Executive Director $53,993 $52,822 2023
Upper Peninsula Children's Museum MI$452,246 Executive Di $70,000 $65,105 2024
Lutz Children's Museum Inc CT$463,864 Executive Director $77,808 $67,679 2023
Adventure Childrens Museum OR$470,174 Executive Dir. $36,978 $30,943 2024
Explore Children's Museum Of Sun WI$472,035 Executive Director $56,923 $55,150 2023
Kearney Area Children's Museum NE$473,812 Executive Di $50,302 $50,191 2023
Des Moines Childrens Museum IA$306,163 Current Exc Dir $23,274 $23,641 2023
Children's Discovery Museum ME$480,697 Executive Director $45,415 $42,188 2023
The Virgin Island Childrens Museum VI$490,033 Executive Dir. $36,000 $36,000 2023
Sandcastles A Lake Michigan Childrens Museum MI$295,915 Executive Director $64,594 $61,851 2023
Childrens Museum Of Yuma County Inc AZ$291,227 Ceo $54,130 $48,294 2023
Hawaii Keiki Museum HI$511,353 Museum Director / Ceo $5,153 $4,157 2024
Kids Discovery Museum WA$518,759 Executive Director $44,307 $35,744 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 default53rd
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted53rd

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 (Sherrie Neff) 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 32 similarly situated organizations (Same NTEE sector (A52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,827 is reasonable (approximately the 53rd 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.